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Accounting Aspects of Pricing and Transfer Pricing Decisions

In: Proceedings of FIKUSZ '11

Author

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  • Tünde Veres

    () (Corvinus University of Budapest)

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. On the other hand pricing and transfer pricing systems need continuous control of their operation. Because of the transfer prices are useful assets in the management hand to allocate and maximizes the profit inside the company, there is need to evaluate the performance of divisions and to follow the expectations of tax rules. 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 and of inside and outside control. Key word: pricing, transfer pricing, cost plus method, market price, break-even point

Suggested Citation

  • Tünde Veres, 2011. "Accounting Aspects of Pricing and Transfer Pricing Decisions," Proceedings of FIKUSZ '11,in: Pál Michelberger (ed.), Proceedings of FIKUSZ '11, pages 57-69 Óbuda University, Keleti Faculty of Business and Management.
  • Handle: RePEc:pkk:sfyr11:57-69
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    File URL: http://www.kgk.uni-obuda.hu/sites/default/files/07_Tunde_Veres.pdf
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    References listed on IDEAS

    as
    1. Frisch, Daniel J., 1989. "The BALRM Approach to Transfer Pricing," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 261-271, September.
    2. Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172-172.
    3. Frisch, Daniel J., 1989. "The BALRM Approach to Transfer Pricing," National Tax Journal, National Tax Association, vol. 42(3), pages 261-71, September.
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    More about this item

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • M37 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Advertising

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