haku: @journal_id 107 / yhteensä: 629
viite: 314 / 629
| Tekijä: | Treyer, O. A. G. |
| Otsikko: | Verrechnungspreise fuer dezentralisierte Organisationen |
| Lehti: | Unternehmung
1990 : VOL. 44:4, p. 247-272 |
| Asiasana: | TRANSFER PRICING DECENTRALISED ORGANIZATIONS |
| Kieli: | ger |
| Tiivistelmä: | Some advantages and drawbacks of organizational decentralisation are listed. Criteria for calculating transfer prices are determined. A review of the literature concerning the methods of transfer pricing is presented. Case studies are provided. Transfer prices applied in the building-materials industry and in a paper mill are investigated. The cost accounting practices are described and analyzed. It is shown how profit maximization objectives can influence the transfer price formation. The application of linear programming for optimization is described and illustrated. Some implications for the controller's work and the MIS-design are considered. |
SCIMA