haku: @author Kovac, E. J. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Kovac, E. J. Troy, H. P. |
| Otsikko: | Getting transfer prices right: what Bellcore did. |
| Lehti: | Harvard Business Review
1989 : SEP-OCT, VOL. 67:5, p. 148-152, 154 |
| Asiasana: | TRANSFER PRICING COMMUNICATIONS INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | A report is presented about a transfer pricing method used in the practice. In a company imperfections were found in the inner pricing system. A management team analyzed the situation. Problems were identified in the overhead allocation system. Characteristics of people-intensive service centers are described. A comparison is presented of service center costs. The troubled service centers were found to be overcharged. The management team made some adjustments to the transfer pricing system. The new overhead allocation system is analyzed, results are evaluated. Consumer satisfaction is discussed; characteristics of the old and new system are compared from this point of view. |
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