Capacity rights and full cost transfer pricing

Dutta, Sunil ; Reichelstein, Stefan

Document Type: Working paper
Year of publication: 2017
Place of publication: Stanford, CA
Publishing house: Stanford Graduate School of Business
Edition: Preliminary version
Publication language: English
Institution: Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Subject: 330 Economics
Abstract: The transfer of intermediate products and services across divisions of a firm is fre- quently valued at full cost. Surveys and textbooks consistently reported that, aside from a market-based approach, cost-based transfer pricing is the most prevalent method for both internal managerial and tax reporting purposes. One advantage of full cost transfer pricing is that such a valuation approach is consistent with a profit center organization that holds the individual divisions accountable for their own profits.

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

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