成本转移价格
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不存在外部市场时,以中间产品的边际成本为转移价格优于协议价和标准成本价。
If there are not external markets , taking the marginal cost of intermediate products as the transfer price is better than the bargain price or standard cost .
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在总结前人对转移定价研究成果的前提下,结合一些相关领域的新思想,提出了用EVA和作业成本法制定转移价格的新方法。
Put forward the new methods of transfer price : transfer pricing with ABC and EVA .
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基于作业成本的内部转移价格的制订
Formulation of Internal Transfer Price Based on Processing Costing Method
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征收烟尘排放税会排放成本转移到商品价格中,进而零售商在节能的前提下从本地选择货源。
Taxing carbon would price the cost of emissions into the price of goods , and retailers would then have an incentive to source locally if it saved energy .
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因而,采用成本作为内部转移价格的结果是经理人不知道该项决策已使公司总利润受到负面的影响。
Thus , as a result of using cost as a transfer price , profits for the company as a whole may be adversely affected and the manager may never know about it .
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这里可以看出用成本法设定内部转移价格的一个主要缺点是。
Herein lies one of the defects of the cost approach to setting transfer prices .
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罗斯曼表示:由于产能过剩和竞争激烈,没有几家企业能够把这些增加的成本转移到最终产品价格上。
Overcapacity and strong competition leaves few firms with the ability to fully pass these higher costs on to final goods prices , he said .
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然而,没有部门仅想收回成本,因此实际转移价格无疑会大于8美元,确切数额视两部门协议而定。
However , no division wants to simply recover its costs , so the actual transfer price would undoubtedly be greater than $ 8 according to what could be negotiated between the two divisional managers .
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根据企业集团的特点,结合微观经济学、管理经济学知识,运用数学建模,提出了制订内部转移价格的新方法&基于边际成本的制定内部转移价格法。
According to the characteristics of corporation groups and the theories of microeconomics and management economics , a new method marginal cost based transfer prices is presented , and a mathematic model is built to calculate the marginal cost based transfer prices .
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标准成本、作业成本与企业内部转移价格的结合成因
The Integrated Cause of Standard Cost , Activity-Based Cost and Inner Transfer Price