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Accounting Aspects of Pricing and Transfer Pricing

Author

Listed:
  • Tünde Veres

    () (Corvinus University of Budapest, Hungary)

Abstract

The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

Suggested Citation

  • Tünde Veres, 2011. "Accounting Aspects of Pricing and Transfer Pricing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 289-296.
  • Handle: RePEc:pet:annals:v:11:y:2011:i:2:p:289-296
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    File URL: http://upet.ro/annals/economics/pdf/2011/part2/Veres-2.pdf
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    References listed on IDEAS

    as
    1. Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172-172.
    2. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    pricing; transfer pricing; cost plus method; market price; break-even point;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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