Abstract
The market-based transfer price seems to be the natural option to support the idea of decentralised decision-making and is favoured by many textbooks. This books uses examples in perfect and imperfect market settings and explains reasons why other types of transfer prices are more likely to fulfill the desired functions, i.e. reliable profit allocations and figures on the one hand, and decisions in the best interest of the company as a whole on the other.
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Schuster, P. (2015). Market-Based Transfer Prices. In: Transfer Prices and Management Accounting. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-14750-5_3
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DOI: https://doi.org/10.1007/978-3-319-14750-5_3
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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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