Transfer Prices and Management Accounting.
By: Schuster, Peter.Material type: TextSeries: eBooks on Demand.SpringerBriefs in Accounting: Publisher: Cham : Springer International Publishing, 2015Description: 1 online resource (78 p.).ISBN: 9783319147505.Subject(s): Accounting | Auditing | BUSINESS & ECONOMICS / Accounting / Financial | Business planning | Economics | Transfer pricingGenre/Form: Electronic books.Additional physical formats: Print version:: Transfer Prices and Management AccountingDDC classification: 650 Online resources: Click here to view this ebook.
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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
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
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
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
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