大葉大學圖書館 |

Transfer prices and management accounting[electronic resource] /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	657
書名/作者:	Transfer prices and management accounting/ by Peter Schuster.
作者:	Schuster, Peter.
出版者:	Cham : : Springer International Publishing :, 2015.
面頁冊數:	x, 71 p. : : ill., digital ;; 24 cm.
Contained By:	Springer eBooks
標題:	Transfer pricing.
標題:	Accounting.
標題:	Economics/Management Science.
標題:	Accounting/Auditing.
標題:	Organization/Planning.
ISBN:	9783319147505 (electronic bk.)
ISBN:	9783319147499 (paper)
內容註:	Cost and management accounting -- Functions and types of transfer prices -- Market-based transfer prices -- Cost-based transfer prices -- Negotiated transfer prices -- Transfer prices and behavioural control -- Summary.
摘要、提要註:	Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
電子資源:	http://dx.doi.org/10.1007/978-3-319-14750-5

Transfer prices and management accounting[electronic resource] /
Schuster, Peter.

Transfer prices and management accounting[electronic resource] /by Peter Schuster. - Cham :Springer International Publishing :2015. - x, 71 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7873. - SpringerBriefs in accounting..

Cost and management accounting -- Functions and types of transfer prices -- Market-based transfer prices -- Cost-based transfer prices -- Negotiated transfer prices -- Transfer prices and behavioural control -- Summary.

Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.

ISBN: 9783319147505 (electronic bk.)

Standard No.: 10.1007/978-3-319-14750-5doiSubjects--Topical Terms:

606727
Transfer pricing.

LC Class. No.: HD62.45

Dewey Class. No.: 657

Transfer prices and management accounting[electronic resource] /
LDR:02244nam a2200349 a 4500 001 426556
003 DE-He213
005 20150914131803.0
006 m d
007 cr nn 008maaau
008 151119s2015 gw s 0 eng d
020 $a 9783319147505 (electronic bk.)
020 $a 9783319147499 (paper)
024 7 $a 10.1007/978-3-319-14750-5 $2 doi
035 $a 978-3-319-14750-5
040 $a GP $c GP
041 0 $a eng
050 4 $a HD62.45
072 7 $a KF $2 bicssc
072 7 $a KFCM $2 bicssc
072 7 $a BUS001040 $2 bisacsh
072 7 $a BUS001010 $2 bisacsh
082 0 4 $a 657 $2 23
090 $a HD62.45 $b .S395 2015
100 1 $a Schuster, Peter. $3 606725
245 1 0 $a Transfer prices and management accounting $h [electronic resource] / $c by Peter Schuster.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2015.
300 $a x, 71 p. : $b ill., digital ; $c 24 cm.
490 1 $a SpringerBriefs in accounting, $x 2196-7873
505 0 $a Cost and management accounting -- Functions and types of transfer prices -- Market-based transfer prices -- Cost-based transfer prices -- Negotiated transfer prices -- Transfer prices and behavioural control -- Summary.
520 $a Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
650 0 $a Transfer pricing. $3 606727
650 0 $a Accounting. $3 177361
650 1 4 $a Economics/Management Science. $3 463465
650 2 4 $a Accounting/Auditing. $3 463735
650 2 4 $a Organization/Planning. $3 463466
710 2 $a SpringerLink (Online service) $3 463450
773 0 $t Springer eBooks
830 0 $a SpringerBriefs in accounting. $3 606726
856 4 0 $u http://dx.doi.org/10.1007/978-3-319-14750-5
950 $a Business and Economics (Springer-11643)