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Lesson 7 Transfer Pricing 英文管理会计课件 Management Accounting
* * * Despite the disadvantages, negotiated price transfer prices offer some hope of complying with the three criteria of goal congruence, autonomy, and accurate performance evaluation. Topic 2: Transfer pricing policies_Negotiated * Maintain goal congruence The fundamental objective in setting transfer prices is to motivate managers to act in the best interests of the overall company. Topic 2: Transfer pricing policies * Comparison of Methods Achieves Goal Congruence Market Price: Yes, if markets competitive Cost-Based: Often, but not always Negotiated: Yes Topic 2: Transfer pricing policies * Comparison of Methods Useful for Evaluating Subunit Performance Market Price: Yes, if markets competitive Cost-Based: Difficult, unless transfer price exceeds full cost Negotiated: Yes Topic 2: Transfer pricing policies * Comparison of Methods Motivates Management Effort Market Price: Yes Cost-Based: Yes, if based on budgeted costs; less incentive if based on actual cost Negotiated: Yes Topic 2: Transfer pricing policies * Comparison of Methods Preserves Subunit Autonomy Market Price: Yes, if markets competitive Cost-Based: No, it is rule based Negotiated: Yes Topic 2: Transfer pricing policies * Comparison of Methods Other Factors Market Price: No market may exist Cost-Based: Useful for determining full-cost; easy to implement Negotiated: Bargaining takes time and may need to be reviewed Topic 2: Transfer pricing policies * Topic 3: Transfer pricing measures LEARNING OBJECTIVE Determine transfer prices using market-based, cost-based, and negotiated transfer pricing measures. Required reading Chapter 22, pages 630-630 from “Market-Based Transfer Prices” up to “Negotiated Transfer Prices” * Transfer Pricing Illustration (P801) Topic 3: Transfer pricing measures Obtained crude oil supplied in Malamoros Transportation Division Capacity: 40,000 barrels of crude oil per day Refining Division Capacity: 30,000 barrels of crude oil per day Crude oil transferred 10,000 barrels of c
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