Transfer prices and management accounting [electronic resource] / Peter Schuster.
Schuster, Peter, author.
2015
HD62.45
Available Online

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Title Transfer prices and management accounting [electronic resource] / Peter Schuster.
Author Schuster, Peter, author.
ISBN 9783319147505 electronic book
3319147501 electronic book
9783319147499
DOI https://doi.org/10.1007/978-3-319-14750-5
Published Cham : Springer, 2015.
Language English
Description 1 online resource (x, 71 pages) : illustrations
Item Number 10.1007/978-3-319-14750-5 doi
Call Number HD62.45
Dewey Decimal Classification 657
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.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Source of Description Online resource; title from PDF title page (SpringerLink, viewed February 19, 2015).
Series SpringerBriefs in accounting.
Available in Other Form Print version: 9783319147499
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Record Appears in Online Resources > Ebooks
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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.

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