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| Author: | Pfeiffer, T. |
| Title: | Kostenbasierte oder verhandlungsorientierte Verrechnungspreise? Weiterfuhrende Oberlegungen zur Leistungsfahigkeit der Verfahren |
| Journal: | Zeitschrift für Betriebswirtschaft
2002 : DEC, VOL. 72:12, p. 1269-1296 |
| Index terms: | COSTS TRANSFER PRICING EFFECTIVENESS MANAGEMENT |
| Language: | ger |
| Abstract: | In a recent study Baldenius, Reichelstein and Sahay (1999) analyzed the effectiveness of alternative transfer pricing mechanisms within an incomplete contracting model. In this setting cost-based transfer prices were modeled such that the producing division had the decision right to set up the transfer price. In contrast, in practice often central management sets the transfer prices according to the rule "costs per unit plus a mark-up". Facing this unsatisfying situation, the authors analyzed in this paper the properties and effectiveness of such cost plus transfer prices. The paper provides a substantial list of references on this subject (original in German). |
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