| 书目名称 | Transfer Prices and Management Accounting |
| 编辑 | Peter Schuster |
| 视频video | |
| 概述 | Comprehensive development of the concept of transfer prices in one dedicated book.Innovative controversial approach to the functions and effectiveness of various types of transfer prices.Very useful f |
| 丛书名称 | SpringerBriefs in Accounting |
| 图书封面 |  |
| 描述 | 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 prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic. |
| 出版日期 | Book 2015 |
| 关键词 | Coordination; Decentralised organisation; Decision-making; Management control; Transfer prices |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-319-14750-5 |
| isbn_softcover | 978-3-319-14749-9 |
| isbn_ebook | 978-3-319-14750-5Series ISSN 2196-7873 Series E-ISSN 2196-7881 |
| issn_series | 2196-7873 |
| copyright | The Author(s) 2015 |
发表于 2025-3-21 17:26:57
