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The Transfer pricing problem: a theory for practice

Author: Eccles, Robert G. Publisher: Rowman and Littlefield, 1985.Language: EnglishDescription: 342 p. ; 24 cm.ISBN: 0669090298Type of document: BookBibliography/Index: Includes bibliographical references and index
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Item type Current location Collection Call number Status Date due Barcode Item holds
Book Europe Campus
Main Collection
Print HF5416.5 .E33 1985
(Browse shelf)
001157647
Available 001157647
Book Europe Campus
Main Collection
Print HF5416.5 .E33 1985
(Browse shelf)
000263172
Available 000263172
Total holds: 0

Includes bibliographical references and index

Digitized

The Transfer Pricing Problem A Theory for Practice Contents List of Figures xi List of Tables xiii Preface and Acknowledgments xv 1. The Problem with a Solution 1 The Nature of the Problem 1 Research Design 5 Summary of Findings 7 Overview of This Book 11 2. Theory and Practice 15 The Origin of Transfer Prices 15 Early Theory 18 Economic Theory 21 Mathematical Programming 25 Accounting Theory 27 Management Theory 35 Data from Practice 40 Toward a New Theory 49 3. The Case of Alfarabi Chemicals, Inc. 51 Company Background and Strategy 51 Transfer Pricing Policies 56 viii · The Transfer Pricing Problem Changes in Transfer Pricing Policies 57 Transfer Pricing Processes 62 Economic Decisions 66 Performance Measurement, Evaluation, and Reward 68 The Effects of Volume and Business Performance 70 Discussion 71 4. A Theory for Practice 77 How Strategy Determines Transfer Pricing Policy 79 Mandated Full Cost 82 Mandated Market-Based 91 Exchange Autonomy 97 Dual Pricing 101 Some Empirical Support 106 The Role of Administrative Process 113 5. Exchange Autonomy: Pricing in a Market Context 117 Transfer Pricing as External Pricing 119 Disincentives to Trade Internally 124 Incentives Through the Management Hierarchy 132 Incentives Through Market Mechanisms 137 Incentives Through Dual Pricing 139 Dual Pricing as a Limited and Temporary Solution 144 Managing Disincentives 147 6. Mandated Full Cost: Measuring the Cost of Production 149 Measuring Standard and Actual Costs 149 The Need for Strategic Clarity 151 Problems in Allocating Variances 162 Managing Costs and Variances 172 Contents · ix 7. Mandated Market-Based: Searching for the Just Price 175 External Market-Based Pricing 178 Cost Plus Markup Pricing 184 Managing the Ambiguity of Price 190 Competitive Problems Resulting from Market-Based Transfers 195 The Dual Pricing Solution 200 A Remaining Question 203 8. Managing Conflict for Information and Control 205 The Conflict Dynamics of Interdependence 206 How Top Management Can Use Conflict 213 Evaluating the Benefits of Conflict 222 Implications for Dual Pricing 225 9. Pressures for Endless Change 227 The Product/Process Life Cycle 228 The Introduction of Transfer Pricing 238 Reorganizing Exchange Relationships 248 Uniformity for Administrative Simplicity and Fairness 256 The Inherent Value of Change 266 10. The Manager's Analytical Plane 269 Strategy and Its Implementation 269 Four Pure Organizational Types 273 The MAP and Transfer Pricing 279 Other Uses of the MAP 288 Next Steps 293 Appendix A: The Methodology of Practice-Based Theory 295 Appendix B: A Revision of Rumelt's Typology of Corporate Strategy 309 x · The Transfer Pricing Problem Notes 315 Bibliography 325 Index 333 About the Author 343

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