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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Capacity rights and full cost transfer pricing. (deposited 21 Aug 2018 06:31)[currently selected]
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