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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.
SCIMA tietueen numero: 174773
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