Transfer pricing at Timken


Bastian, Nicole ; Reichelstein, Stefan



URL: https://www.gsb.stanford.edu/faculty-research/case...
Document Type: Report
Year of publication: 2004
The title of a journal, publication series: Case studies
Volume: A190
Place of publication: Stanford, CA
Publishing house: Stanford Graduate School of Business
Publication language: English
Institution: Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Subject: 330 Economics
Abstract: In December of 2003, the management teams at the automotive and steel businesses of The Timken Corporation, headquartered in Canton, Ohio, were principally in agreement that market price was the appropriate instrument for valuing internal steel transfers. At the same time, both management teams had reservations about details of the implementation of market-based transfer pricing as it stood. Students are asked to assess whether the transfer pricing policy for steel transfers inhibited the automotive division from exercising its market power as a purchaser of bearings quality steel, to comment on the usefulness of the “Minimum Rule”, assess Timken’s policy of market-based transfer pricing rules for steel, and compare cost-based transfer prices to market-based prices.

Dieser Datensatz wurde nicht während einer Tätigkeit an der Universität Mannheim veröffentlicht, dies ist eine Externe Publikation.




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Bastian, Nicole ; Reichelstein, Stefan (2004) Transfer pricing at Timken. Case studies Stanford, CA A190 [Report]


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