Abstract
Transfer prices generate an internal market, and are applied for behavioural control. They are therefore also used for cost management and strategy penetration, for the coordination of price decisions and as a strategic means. A case study summarizes the different types and shows a Nash solution by which it can be illustrated that the real optimum typically cannot be achieved by decentralised decision-making.
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Schuster, P. (2015). Transfer Prices and Behavioural Control. In: Transfer Prices and Management Accounting. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-14750-5_6
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DOI: https://doi.org/10.1007/978-3-319-14750-5_6
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Publisher Name: Springer, Cham
Print ISBN: 978-3-319-14749-9
Online ISBN: 978-3-319-14750-5
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