TAILIEUCHUNG - Lecture Fundamentals of cost accounting (4th edition): Chapter 15 - Lanen, Anderson, Maher

(BQ) Chapter 15: Transfer pricing. A common example of decentralized decision making occurs when business units (divisions) within the organization buy goods and services from one another and when each is treated as a profit center (., when each unit manager is evaluated on reported unit profit). When such an exchange occurs, the accounting systems in the two divisions record the transaction as if it were an ordinary sale (purchase) to (from) an external customer (supplier). | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Transfer Pricing Chapter 15 Chapter 15: Transfer Pricing A common example of decentralized decision making occurs when business units (divisions) within the organization buy goods and services from one another and when each is treated as a profit center (., when each unit manager is evaluated on reported unit profit). When such an exchange occurs, the accounting systems in the two divisions record the transaction as if it were an ordinary sale (purchase) to (from) an external customer (supplier). Learning Objectives LO 15-1 Explain the basic issues associated with transfer pricing. LO 15-2 Explain the general transfer pricing rules and understand the underlying basis for them. LO 15-3 Identify the behavioral issues and incentive effects of negotiated transfer prices, cost-based transfer prices, and market-based transfer. LO 15-4 Explain the economic consequences of multinational transfer prices. LO 15-5 Describe the role of transfer prices in segment reporting. After completing this chapter you should be able to: 1. Explain the basic issues associated with transfer pricing. 2. Explain the general transfer pricing rules and understand the underlying basis for them. 3. Identify the behavioral issues and incentive effects of negotiated transfer prices, cost-based transfer prices, and market-based transfer prices. 4. Explain the economic consequences of multinational transfer prices. And 5. Describe the role of transfer prices in segment reporting. Transfer Pricing LO 15-1 Explain the basic issues associated with transfer pricing. Transfer Price The value or amount recorded in a firm’s accounting records when one business unit .

• Kế toán - Kiểm toán
• Cost accounting
• Fundamentals of cost accounting
• Cost analysis
• Cost management systems
• Management control systems
• Transfer pricing
• Decision making
• Cost concepts and behavior
• Cost volume profit analysis
• Cost estimation
• Fundamentals of product
• Ebook Management and cost accounting
• Management and cost accounting
• Management accounting
• Cost assignment
• Process costing
• Value chain
• Costs for decision making
• Cost versus expenses
• Cost management
• Principles of cost accounting
• Accounting for materials
• Accounting for labor
• Factory overhead
• Process cost accounting
• Accounting income
• Divisional income
• Ebook Cost accounting
• Organizational cost flows
• Activity based cost systems for management
• Job order costing
• Joint cost allocation
• Service costing
• Service department