Abstract
The main functions of transfer prices are coordination of management and profit allocation of decentralised units. They are an instrument of the company organisation and must be regarded and evaluated in conjunction with other instruments, for example, sales and purchase limits.
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Schuster, P. (2015). Summary. In: Transfer Prices and Management Accounting. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-14750-5_7
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DOI: https://doi.org/10.1007/978-3-319-14750-5_7
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