Transfer Prices and Management Accounting. (Record no. 914737)

001 - CONTROL NUMBER
control field EBL1973952
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
additional material characteristics m d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr -n---------
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 151119s2015||||||| s|||||||||||eng|d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783319147505
Terms of availability 54.99 (NL),54.99 (1U)
035 ## - SYSTEM CONTROL NUMBER
System control number (AU-PeEL)1973952
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)908041887
040 ## - CATALOGING SOURCE
Original cataloging agency AU-PeEL
Language of cataloging eng
Transcribing agency AU-PeEL
Modifying agency AU-PeEL
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF4999.2-6182
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 650
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC)
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) HF4999.2-6182
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Schuster, Peter.
245 10 - TITLE STATEMENT
Title Transfer Prices and Management Accounting.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Cham :
Name of publisher, distributor, etc Springer International Publishing,
Date of publication, distribution, etc 2015.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (78 p.)
490 0# - SERIES STATEMENT
Series statement eBooks on Demand
490 1# - SERIES STATEMENT
Series statement SpringerBriefs in Accounting
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Preface; Learning Objectives; Contents; 1 Cost and Management Accounting; Abstract ; 1.1 Content of the Accounting System; 1.2 Functions of Management Accounting; 1.3 Behavioural Control Function of Management Accounting; 2 Functions and Types of Transfer Prices; Abstract ; 2.1 Introduction; 2.2 Functions of Transfer Prices; 2.3 Types of Transfer Prices; 2.4 Organisational Settings; 3 Market-Based Transfer Prices; Abstract ; 3.1 Applicability of the Market Price as Transfer Price; 3.2 Modified Market Price; 4 Cost-Based Transfer Prices; Abstract ; 4.1 Actual Costs Versus Standard Costs
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 4.2 Marginal Cost-Based Transfer Price4.3 Full Cost-Based Transfer Price; 4.4 Multi-tier Transfer Prices; 4.5 Full Cost Plus Profit Surcharge as a Transfer Price; 4.6 Dual Transfer Prices; 5 Negotiated Transfer Prices; Abstract ; 5.1 Effects from Negotiated Transfer Prices; 5.2 A Hold up Model; 6 Transfer Prices and Behavioural Control; Abstract ; 6.1 Introduction; 6.2 Cost Management and Strategy Penetration; 6.3 Coordination of Price Decisions; 6.4 Strategic Transfer Prices; 7 Summary; 8 Assessment Material; 8.1 Review Questions; 8.2 Exercise 1: Hirshleifer Model
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 8.3 Exercise 2: Dual Transfer Prices8.4 Exercise 3: Cost Allocations; 8.5 Exercise 4: Cost Allocations; 8.6 Exercise 5: Full Cost Allocation (Adapted from Magee 1986, p. 338 f); 8.7 Exercise 6: Cost Allocations and Capacity Adjustments (Adapted from Magee 1986, p. 341 f); References
520 ## - SUMMARY, ETC.
Summary, etc Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer pri
588 ## -
-- Description based upon print version of record.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / Accounting / Financial.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business planning.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Economics.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Transfer pricing.
655 #0 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Schuster, Peter
Title Transfer Prices and Management Accounting
Place, publisher, and date of publication Cham : Springer International Publishing,c2015
International Standard Book Number 9783319147499
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title SpringerBriefs in Accounting
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://uttyler.eblib.com/patron/FullRecord.aspx?p=1973952">http://uttyler.eblib.com/patron/FullRecord.aspx?p=1973952</a>
Link text Click here to view this ebook.
901 ## - LOCAL DATA ELEMENT A, LDA (RLIN)
Platform EBL
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Electronic Book
Source of classification or shelving scheme
Holdings
Withdrawn status Lost item Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Barcode Date last seen Uniform Resource Identifier Price effective from Koha item type
          UT Tyler Online UT Tyler Online Online 2015-11-30 HF4999.2-6182 EBL1973952 2015-11-30 http://uttyler.eblib.com/patron/FullRecord.aspx?p=1973952 2015-11-30 Electronic Book