haku: @author Colbert, G. J. / yhteensä: 1
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Tekijä: | Colbert, G. J. Spicer, B. H. |
Otsikko: | Linking activity-based costing and transfer pricing for improved decisions and behavior |
Lehti: | Journal of Cost Management
1998 : MAY/JUN, VOL. 12:3, p. 20-31 |
Asiasana: | COSTS TRANSFER PRICING COMPANIES PRODUCTS STRATEGY COMPETITION |
Kieli: | eng |
Tiivistelmä: | How transfer prices can affect the success and value of a firm's competitive strategy ? At High-Tech Inc., linking activity-based costing and transfer pricing provided a basis for improved interdivisional relationships, enlarged the information base btw. buying and selling divisions, provided a tool for lowering product costs at the supplier-buyer interface and supported cost management efforts within the supplier divisions. As a result, a number of strategically important decisions and behaviours were improved. |
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