Transfer Prices And Management Accounting
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| Author | : Peter Schuster |
| Publisher | : Springer |
| Total Pages | : 78 |
| Release | : 2015-02-13 |
| Genre | : Business & Economics |
| ISBN | : 3319147501 |
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.
| Author | : Clive R. Emmanuel |
| Publisher | : |
| Total Pages | : 198 |
| Release | : 1994 |
| Genre | : Business & Economics |
| ISBN | : |
The book examines the domestic and international problems affecting management control and profit performance. Aimed at students, it provides a multi-disciplinary introduction to the transfer pricing issue.
| Author | : David Otley and Kenneth Merchant Clive Emmanuel |
| Publisher | : Springer |
| Total Pages | : 689 |
| Release | : 2013-12-19 |
| Genre | : Business & Economics |
| ISBN | : 1489971386 |
| Author | : Stefan Seuring |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 430 |
| Release | : 2013-03-09 |
| Genre | : Business & Economics |
| ISBN | : 3662113775 |
Supply Chain Management and Cost Management are important developments helping companies to respond to increased global competition and demanding customer needs. Within the 23 chapters of the book, more than 35 authors provide insights into new concepts for cost control in supply chains. The frameworks presented are illustrated with case studies from the automotive, textile, white goods, and transportation industry as well as from retailing. Academics will benefit from the wide range of approaches presented, while practitioners will learn from the examples how their own company and the supply chains which they compete in, can be brought to lower costs and better performance.
| Author | : Wolfgang Schön |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 308 |
| Release | : 2012-02-15 |
| Genre | : Law |
| ISBN | : 3642259804 |
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
| Author | : Tim Baldenius |
| Publisher | : Now Publishers Inc |
| Total Pages | : 107 |
| Release | : 2009 |
| Genre | : Business & Economics |
| ISBN | : 1601982704 |
Internal Pricing surveys of the transfer pricing literature with a focus on commonly-used pricing schemes using incomplete contracting models. Chapter 2 develops the basic symmetric information model to compare the performance of cost-based and negotiated pricing in the absence of external input markets. Chapter 3 considers market-based pricing and the role of internal price adjustments; it ignores investments and focuses solely on trading incentives. Chapter 4 adds investments to the model of Chapter 3 and shows that investment opportunities further strengthen the case for internal adjustments. Chapter 5 reconsiders the initial analysis of Chapter 2 for the case of asymmetrically informed divisional managers. The book ends with the author's conclusions and an appendix including the mathematical proofs. A key theme running through Internal Pricing is that the firm's central office (i.e headquarters) plays a rather limited role in mediating individual transactions. This captures the stylized empirical fact that in most firms, headquarters designs the broad "rules of the game" by choosing a pricing mechanism and compensation contracts, but usually does not get involved in pricing on a product-by-product basis.
| Author | : Mark P. Holtzman |
| Publisher | : John Wiley & Sons |
| Total Pages | : 381 |
| Release | : 2013-02-11 |
| Genre | : Business & Economics |
| ISBN | : 1118116429 |
The easy way to master a managerial accounting course Are you enrolled in a managerial accounting class and finding yourself struggling? Fear not! Managerial Accounting For Dummies is the go-to study guide to help you easily master the concepts of this challenging course. You'll discover the basic concepts, terminology, and methods to identify, measure, analyze, interpret, and communicate information in the pursuit of an organization's goals. Tracking to a typical managerial accounting course and packed with easy-to-understand explanations and real-life examples, Managerial Accounting For Dummies explores cost behavior, cost analysis, profit planning and control measures, accounting for decentralized operations, capital budgeting decisions, ethical challenges in managerial accounting, and much more. Covers the key concepts and tools needed to communicate accounting information for managerial decision-making within an organization Plain-English explanations of managerial accounting terminology and methods Tracks to a typical college-level managerial accounting course Managerial Accounting For Dummies makes it fast and easy to grasp the concepts needed to score your highest in a managerial accounting course.
| Author | : David Mueller |
| Publisher | : Springer |
| Total Pages | : 453 |
| Release | : 2017-09-21 |
| Genre | : Business & Economics |
| ISBN | : 331961603X |
This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus traditionally has been on the field of non-cooperative behaviour, but the area of cooperative game theory has developed rapidly and has received increasing attention. Intensive research, in combination with the changing culture of publishing, has produced a nearly unmanageable number of publications in the areas concerned. Therefore, one main purpose of this volume is providing an intensive analysis of the intersection of these areas. In addition, the book strengthens the relationship between the theory and the practical applications and it illustrates the two-sided relationship between game theory and management accounting: new game theoretic models offer new fields of applications and these applications raise new questions for the theory.
| Author | : Ahmed Riahi-Belkaoui |
| Publisher | : Bloomsbury Publishing USA |
| Total Pages | : 336 |
| Release | : 2000-12-30 |
| Genre | : Business & Economics |
| ISBN | : 0313004528 |
Drawing upon cost accounting, mathematics, operations research, economics, and the behavioral sciences, Riahi-Belkaoui answers the call for a unique, multifaceted approach to the study of management accounting. His goal: to enhance performance in the essential tasks of cost estimation, allocation, planning, control, and performance evaluation. He covers the traditional techniques, but expands into quantitative methods and applications, then extends further into the behavioral unification of these techniques. His book is state of the art, ingenious in the way it adapts quantitative methods' solutions to traditional cost accounting topics, and innovative in its use of the behavioral implications. The result is an important resource for professionals, academics, and upper-level students in the field. Riahi-Belkaoui arranges his various techniques chapter by chapter. First, he looks at cost allocation and then at cost-volume profit analysis under stochastic conditions. In Chapter three he treats regression for cost estimation; in Chapter Four, the learning curve for the same purpose. He takes up advanced planning analysis in Chapter Five, advanced control analysis in Chapter Six, and decentralizing and performance evaluation in Chapter Seven. He then finishes with an important discussion of transfer pricing.
| Author | : Veronika Solilova |
| Publisher | : Springer |
| Total Pages | : 205 |
| Release | : 2017-10-31 |
| Genre | : Business & Economics |
| ISBN | : 3319690655 |
This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs across the European Union (EU) and explores two alternative approaches as suitable solutions for current transfer pricing issues. The authors evaluate and discuss alternative approaches like Safe Harbour and Common Consolidated Corporate Tax Base (CCCTB). Taking into account the prominent role of SMEs in the European Union’s economy, the book also puts forward policy recommendations to achieve the long-term goals of the EU’s 2020 agenda.
