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| Author: | Smallman, A. Adrien, H. |
| Title: | Inter-divisional transfer pricing: an artificial accounting system or a real business tool? |
| Journal: | Management Decision
1981 : VOL. 19:1, p. 36-42 |
| Index terms: | TRANSFER PRICING PROFIT PLANNING |
| Language: | eng |
| Abstract: | Among the "timeless articles" from the 1963-1987 volumes of the journal this one /from 1981/ deals with the interaction of transfer pricing, organizational strategies, marketing decisions, organizational policies and management styles. This is a complex process and large corporations should be aware of the pitfalls. The importance of being motivated by the marketing concept for the administration of transfer pricing is stressed. The advantages and disadvantages of a market based and a cost based system are discussed. Suggestions are offered for the administration of such systems. The choice is influenced by the style and the business concept of the top management. Further important factors are mentioned and explained. |
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