rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Transfer Prices and Management Accounting
  name:
    name part: Schuster, Peter.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2015
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: X, 71 p. 7 illus. online resource.
  abstract: Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
  table of contents: Cost and management accounting -- Functions and types of transfer prices -- Market-based transfer prices -- Cost-based transfer prices -- Negotiated transfer prices -- Transfer prices and behavioural control -- Summary.
  note: by Peter Schuster.
  subject:
    topic: Business
  subject:
    topic: Accounting
  subject:
    topic: Bookkeeping
  subject:
    topic: Organization
  subject:
    topic: Planning
  subject:
    topic: Business and Management
  subject:
    topic: Accounting/Auditing
  subject:
    topic: Organization
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: SpringerBriefs in Accounting
  identifier: 9783319147505
  identifier: http://dx.doi.org/10.1007/978-3-319-14750-5
  record info:
    record creation date: 150213
    record change date: 20151204163754.0
    record identifier: 978-3-319-14750-5