Abstract
Transfer prices as the result of negotiations between the divisions involved in the internal transfer of goods and services are the last type examined. They provide the maximum autonomy to the divisions. A multiplicity of conflicts between the managers may be raised by their use. This chapters also looks at a Nash negotiation solution of the problem.
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Schuster, P. (2015). Negotiated Transfer Prices. In: Transfer Prices and Management Accounting. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-14750-5_5
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DOI: https://doi.org/10.1007/978-3-319-14750-5_5
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Publisher Name: Springer, Cham
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Online ISBN: 978-3-319-14750-5
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