Transfer Prices and Management Accounting

• Main Author: Schuster, Peter (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2015.
• Series: SpringerBriefs in Accounting,
• Subjects: Business.; Accounting.; Bookkeeping.; Organization.; Planning.; Business and Management.; Accounting/Auditing.

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...

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.