Transfer Prices and Management Accounting

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Éditeur :

Springer


Collection :

SpringerBriefs in Accounting

Paru le : 2015-02-13

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Description
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.
Pages
71 pages
Collection
SpringerBriefs in Accounting
Parution
2015-02-13
Marque
Springer
EAN papier
9783319147499
EAN EPUB
9783319147505

Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
7
Taille du fichier
440 Ko
Prix
52,74 €