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MANACC: TRANSFER PRICING

MANACC: TRANSFER PRICING

7問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

問題一覧

1

- Internally set (agreed on) prices within which a “selling” division transfers goods or services to a “buying” division. - The objectives are goal congruence, autonomy, motivation toward effectiveness and efficiency, practicality, and credibility as a basis for performance evaluation. - The fundamental objective in setting transfer prices is to motivate managers to act in the best interests of the overall company (goal congruence). Suboptimization occurs when managers do not act in the best interests of the overall company or even in their own divisions. - Also known as intersegment price.

Transfer price

2

o Variable cost o Full cost (Variable and Fixed Manufacturing and Non-manufacturing costs) o Full absorption cost (Variable and Fixed Manufacturing costs) o Cost-plus (Variable costs/Full costs/ Full absorption cost plus mark up)

Cost-based transfer price

3

o Marketprice(Regularsellingprice) o Modified market (Selling price adjusted for any allowance for discounts, etc.)

Market-based Transfer Price

4

(i.e., the price charged for an item on the open market) is often regarded as the best approach to the transfer pricing problem.

Market Price

5

A ______________ is a result of discussions between the selling and buying divisions.

Negotiated price

6

Is the lowest external market price for the product because this measures the amount for which the buying segment could acquire the product.

Upper limit

7

__________ or the minimum transfer price is the sum of the incremental costs usually the variable costs) of producing the product plus the opportunity cost (if any) of the facilities used, this is what the selling segment sacrificed to make the product.

Lower Limit

Accounting: Cost Concepts and Cost Behavior Analysis

Accounting: Cost Concepts and Cost Behavior Analysis

JORNALA, David Christian - HRDM 1-2 B. Jornala · 19問 · 2年前

Accounting: Cost Concepts and Cost Behavior Analysis

Accounting: Cost Concepts and Cost Behavior Analysis

19問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Accounting: COST ACCOUNTING CYCLE

Accounting: COST ACCOUNTING CYCLE

JORNALA, David Christian - HRDM 1-2 B. Jornala · 21問 · 2年前

Accounting: COST ACCOUNTING CYCLE

Accounting: COST ACCOUNTING CYCLE

21問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Cost-Volume- Profit and Break-Even Analysis

Cost-Volume- Profit and Break-Even Analysis

JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

Cost-Volume- Profit and Break-Even Analysis

Cost-Volume- Profit and Break-Even Analysis

7問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

AOM (group 1)

AOM (group 1)

JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

AOM (group 1)

AOM (group 1)

29問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

AOM (Introduction)

AOM (Introduction)

JORNALA, David Christian - HRDM 1-2 B. Jornala · 8問 · 2年前

AOM (Introduction)

AOM (Introduction)

8問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Microeconomics: Demand and Supply

Microeconomics: Demand and Supply

JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

Microeconomics: Demand and Supply

Microeconomics: Demand and Supply

15問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

LOGISTICS

LOGISTICS

JORNALA, David Christian - HRDM 1-2 B. Jornala · 47問 · 2年前

LOGISTICS

LOGISTICS

47問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

AOM (Group 2)

AOM (Group 2)

JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

AOM (Group 2)

AOM (Group 2)

29問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

JORNALA, David Christian - HRDM 1-2 B. Jornala · 26問 · 2年前

CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

26問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

CHAP 1: OPMAN TQM

CHAP 1: OPMAN TQM

JORNALA, David Christian - HRDM 1-2 B. Jornala · 35問 · 2年前

CHAP 1: OPMAN TQM

CHAP 1: OPMAN TQM

35問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Environmental Science: BIOGEO CYCLES

Environmental Science: BIOGEO CYCLES

JORNALA, David Christian - HRDM 1-2 B. Jornala · 53問 · 2年前

Environmental Science: BIOGEO CYCLES

Environmental Science: BIOGEO CYCLES

53問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

MICROECONOMICS RANDOM SHITS

MICROECONOMICS RANDOM SHITS

JORNALA, David Christian - HRDM 1-2 B. Jornala · 9問 · 2年前

MICROECONOMICS RANDOM SHITS

MICROECONOMICS RANDOM SHITS

9問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

AOM: (group 4)

AOM: (group 4)

JORNALA, David Christian - HRDM 1-2 B. Jornala · 34問 · 2年前

AOM: (group 4)

AOM: (group 4)

34問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

AOM (Group 2)

AOM (Group 2)

JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

AOM (Group 2)

AOM (Group 2)

29問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

MANACC: ABSORPTION AND VARIABLE COSTING

MANACC: ABSORPTION AND VARIABLE COSTING

JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

MANACC: ABSORPTION AND VARIABLE COSTING

MANACC: ABSORPTION AND VARIABLE COSTING

7問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

MANACC: FINANCIAL STATEMENT ANALYSIS

MANACC: FINANCIAL STATEMENT ANALYSIS

JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

MANACC: FINANCIAL STATEMENT ANALYSIS

MANACC: FINANCIAL STATEMENT ANALYSIS

20問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

MANACC: BUDGETING

MANACC: BUDGETING

JORNALA, David Christian - HRDM 1-2 B. Jornala · 21問 · 2年前

MANACC: BUDGETING

MANACC: BUDGETING

21問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

EnviScie: Biomes

EnviScie: Biomes

JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

EnviScie: Biomes

EnviScie: Biomes

18問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Enviscie: Epidemiology

Enviscie: Epidemiology

JORNALA, David Christian - HRDM 1-2 B. Jornala · 10問 · 2年前

Enviscie: Epidemiology

Enviscie: Epidemiology

10問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Enviscie: RADIATION AND CHEMICAL MUTAGENS

Enviscie: RADIATION AND CHEMICAL MUTAGENS

JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

Enviscie: RADIATION AND CHEMICAL MUTAGENS

Enviscie: RADIATION AND CHEMICAL MUTAGENS

7問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Enviscie: Man and the environment

Enviscie: Man and the environment

JORNALA, David Christian - HRDM 1-2 B. Jornala · 5問 · 2年前

Enviscie: Man and the environment

Enviscie: Man and the environment

5問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Enviscie: Disaster risk and Resilience

Enviscie: Disaster risk and Resilience

JORNALA, David Christian - HRDM 1-2 B. Jornala · 46問 · 2年前

Enviscie: Disaster risk and Resilience

Enviscie: Disaster risk and Resilience

46問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

LOGMAN: PACKAGING AND LABELING

LOGMAN: PACKAGING AND LABELING

JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

LOGMAN: PACKAGING AND LABELING

LOGMAN: PACKAGING AND LABELING

18問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

LOGMAN: Material Handling

LOGMAN: Material Handling

JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

LOGMAN: Material Handling

LOGMAN: Material Handling

15問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Microeconomics: Cost and Profits

Microeconomics: Cost and Profits

JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

Microeconomics: Cost and Profits

Microeconomics: Cost and Profits

20問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Microeconomics: The consumer behavior

Microeconomics: The consumer behavior

JORNALA, David Christian - HRDM 1-2 B. Jornala · 23問 · 2年前

Microeconomics: The consumer behavior

Microeconomics: The consumer behavior

23問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

Microeconomics: Marginal Revenue and profit maximization and loss minimization

Microeconomics: Marginal Revenue and profit maximization and loss minimization

JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

Microeconomics: Marginal Revenue and profit maximization and loss minimization

Microeconomics: Marginal Revenue and profit maximization and loss minimization

7問 • 2年前

JORNALA, David Christian - HRDM 1-2 B. Jornala

問題一覧

1

- Internally set (agreed on) prices within which a “selling” division transfers goods or services to a “buying” division. - The objectives are goal congruence, autonomy, motivation toward effectiveness and efficiency, practicality, and credibility as a basis for performance evaluation. - The fundamental objective in setting transfer prices is to motivate managers to act in the best interests of the overall company (goal congruence). Suboptimization occurs when managers do not act in the best interests of the overall company or even in their own divisions. - Also known as intersegment price.

Transfer price

2

o Variable cost o Full cost (Variable and Fixed Manufacturing and Non-manufacturing costs) o Full absorption cost (Variable and Fixed Manufacturing costs) o Cost-plus (Variable costs/Full costs/ Full absorption cost plus mark up)

Cost-based transfer price

3

o Marketprice(Regularsellingprice) o Modified market (Selling price adjusted for any allowance for discounts, etc.)

Market-based Transfer Price

4

(i.e., the price charged for an item on the open market) is often regarded as the best approach to the transfer pricing problem.

Market Price

5

A ______________ is a result of discussions between the selling and buying divisions.

Negotiated price

6

Is the lowest external market price for the product because this measures the amount for which the buying segment could acquire the product.

Upper limit

7

__________ or the minimum transfer price is the sum of the incremental costs usually the variable costs) of producing the product plus the opportunity cost (if any) of the facilities used, this is what the selling segment sacrificed to make the product.

Lower Limit