Accounting Aspects of Pricing and Transfer Pricing Decisions
In: Proceedings of FIKUSZ '11
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
|This chapter was published in: Pál Michelberger (ed.) Proceedings of FIKUSZ '11, , pages 57-69, 2011.|
|This item is provided by Óbuda University, Keleti Faculty of Business and Management in its series Proceedings of FIKUSZ '11 with number 57-69.|
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- Frisch, Daniel J., 1989. "The BALRM Approach to Transfer Pricing," National Tax Journal, National Tax Association, vol. 42(3), pages 261-71, September.
- Jack Hirshleifer, 1956. "On the Economics of Transfer Pricing," The Journal of Business, University of Chicago Press, vol. 29, pages 172.
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