메뉴 건너뛰기




Volumn 10, Issue 4, 2002, Pages 77-88

Integrating transfer pricing policy and activity-based costing

Author keywords

[No Author keywords available]

Indexed keywords


EID: 11244287279     PISSN: 1069031X     EISSN: None     Source Type: Journal    
DOI: 10.1509/jimk.10.4.77.19552     Document Type: Article
Times cited : (8)

References (23)
  • 1
    • 0011494687 scopus 로고
    • Profitability Analysis by Market Segments
    • Beik, Leland L. and Stephen L. Buzby (1973), "Profitability Analysis by Market Segments," Journal of Marketing, 37 (3), 48-53.
    • (1973) Journal of Marketing , vol.37 , Issue.3 , pp. 48-53
    • Beik, L.L.1    Buzby, S.L.2
  • 2
    • 2942653233 scopus 로고
    • Transfer Pricing Decisions in U.S. Multinational Corporations
    • Burns, Jane O. (1980), "Transfer Pricing Decisions in U.S. Multinational Corporations," Journal of International Business Studies, 11 (2), 23-39.
    • (1980) Journal of International Business Studies , vol.11 , Issue.2 , pp. 23-39
    • Burns, J.O.1
  • 5
    • 0006737694 scopus 로고    scopus 로고
    • How ABC Was Used in Capital Budgeting
    • Coburn, Steve, Hugh Grove, and Tom Cook (1997), "How ABC Was Used in Capital Budgeting," Management Accounting, 78 (11), 38-46.
    • (1997) Management Accounting , vol.78 , Issue.11 , pp. 38-46
    • Coburn, S.1    Grove, H.2    Cook, T.3
  • 6
    • 11244340945 scopus 로고
    • Improving Performance with Cost Drivers
    • Collins, Frank and Michael L. Werner (1990), "Improving Performance with Cost Drivers," Journal of Accountancy, 169 (6), 131-34.
    • (1990) Journal of Accountancy , vol.169 , Issue.6 , pp. 131-134
    • Collins, F.1    Werner, M.L.2
  • 7
    • 0002458023 scopus 로고
    • Measure Costs Right: Make the Right Decisions
    • Cooper, Robin and Robert S. Kaplan (1988), "Measure Costs Right: Make the Right Decisions," Harvard Business Review, 66 (5), 96-103.
    • (1988) Harvard Business Review , vol.66 , Issue.5 , pp. 96-103
    • Cooper, R.1    Kaplan, R.S.2
  • 8
    • 0040142449 scopus 로고
    • Marketing Cost Analysis: A Modularized Contribution Approach
    • Dunne, Patricia M. and Harry L. Wolk (1977), "Marketing Cost Analysis: A Modularized Contribution Approach," Journal of Marketing, 41 (3), 83-94.
    • (1977) Journal of Marketing , vol.41 , Issue.3 , pp. 83-94
    • Dunne, P.M.1    Wolk, H.L.2
  • 9
    • 11244294907 scopus 로고    scopus 로고
    • Transfer Pricing Documentation and APAs in the Era of Worldwide Transfer Pricing Scrutiny - Some Practice Points
    • Durst, Michael C. (1998), "Transfer Pricing Documentation and APAs in the Era of Worldwide Transfer Pricing Scrutiny - Some Practice Points," Tax Management International Journal, 27 (3), 131-35.
    • (1998) Tax Management International Journal , vol.27 , Issue.3 , pp. 131-135
    • Durst, M.C.1
  • 10
    • 11244286349 scopus 로고    scopus 로고
    • Advance Pricing Agreements
    • Fallon, Geralyn M. (1997), "Advance Pricing Agreements," Taxes, 25 (6), 304-28.
    • (1997) Taxes , vol.25 , Issue.6 , pp. 304-328
    • Fallon, G.M.1
  • 11
    • 0029715185 scopus 로고    scopus 로고
    • Transfer Pricing by Multinational Marketers: Risky Business
    • Fraedrich, John P. and Connie R. Bateman (1996), "Transfer Pricing By Multinational Marketers: Risky Business," Business Horizons, 39 (1), 17-22.
    • (1996) Business Horizons , vol.39 , Issue.1 , pp. 17-22
    • Fraedrich, J.P.1    Bateman, C.R.2
  • 12
    • 0006043725 scopus 로고    scopus 로고
    • Activity-Based Costing: Accounting for a Marketing Orientation
    • Goebel, Daniel J., Greg W. Marshall, and William B. Locander (1998), "Activity-Based Costing: Accounting for a Marketing Orientation," Industrial Marketing Management, 27 (6), 497-510.
    • (1998) Industrial Marketing Management , vol.27 , Issue.6 , pp. 497-510
    • Goebel, D.J.1    Marshall, G.W.2    Locander, W.B.3
  • 13
    • 0346770451 scopus 로고
    • A Bean-Counter's Best Friend
    • October 25
    • Kelly, Kevin (1991), "A Bean-Counter's Best Friend," Business-Week, (October 25), 42-43.
    • (1991) Business-Week , pp. 42-43
    • Kelly, K.1
  • 14
    • 11244290265 scopus 로고    scopus 로고
    • 1994 Final Transfer Pricing Regulations of the United States
    • Kim, Suk H., Eugene Swinnerton, and Gregory Ulferts (1997), "1994 Final Transfer Pricing Regulations of the United States," Multinational Business Review, 5 (1), 17-25.
    • (1997) Multinational Business Review , vol.5 , Issue.1 , pp. 17-25
    • Kim, S.H.1    Swinnerton, E.2    Ulferts, G.3
  • 15
    • 0038958196 scopus 로고
    • Financial Dimensions of Marketing Management
    • Kirpalani, V. H. and Stanley S. Shapiro (1973), "Financial Dimensions of Marketing Management," Journal of Marketing, 37 (3), 1-18.
    • (1973) Journal of Marketing , vol.37 , Issue.3 , pp. 1-18
    • Kirpalani, V.H.1    Shapiro, S.S.2
  • 16
    • 0003161176 scopus 로고    scopus 로고
    • ABC: Why It Is Tried and How It Succeeds
    • Krumwiede, Kip R. (1998), "ABC: Why It Is Tried and How It Succeeds," Management Accounting, 79 (10), 32-38.
    • (1998) Management Accounting , vol.79 , Issue.10 , pp. 32-38
    • Krumwiede, K.R.1
  • 17
    • 0010076410 scopus 로고    scopus 로고
    • Using ABC to Determine the Cost of Servicing Customers
    • Krupnicki, Michael and Thomas Tyson (1997), "Using ABC to Determine the Cost of Servicing Customers," Management Accounting, 79 (6), 40-46.
    • (1997) Management Accounting , vol.79 , Issue.6 , pp. 40-46
    • Krupnicki, M.1    Tyson, T.2
  • 18
    • 0000979110 scopus 로고
    • Tapping the Full Potential of ABC
    • Ness, Joseph A. and Thomas G. Cucuzza (1995), "Tapping the Full Potential of ABC," Harvard Business Review, 73 (4), 130-38.
    • (1995) Harvard Business Review , vol.73 , Issue.4 , pp. 130-138
    • Ness, J.A.1    Cucuzza, T.G.2
  • 19
    • 11244342187 scopus 로고
    • Information Reporting, Record Maintenance, and Transfer Pricing Audits of Foreign and Foreign-Owned Corporations
    • Pearson, Thomas C. and Dennis R. Schmidt (1991), "Information Reporting, Record Maintenance, and Transfer Pricing Audits of Foreign and Foreign-Owned Corporations," Taxes, 69 (3), 172-80.
    • (1991) Taxes , vol.69 , Issue.3 , pp. 172-180
    • Pearson, T.C.1    Schmidt, D.R.2
  • 20
    • 11244269726 scopus 로고    scopus 로고
    • Transfer Pricing Tax Concerns for Global Financial Companies
    • _ and _ (1998), "Transfer Pricing Tax Concerns for Global Financial Companies," Taxes, 76 (7), 23-33.
    • (1998) Taxes , vol.76 , Issue.7 , pp. 23-33
  • 22
    • 11244261515 scopus 로고
    • Competitiveness in the '90s
    • Smith, Roger B. (1989), "Competitiveness in the '90s," Management Accounting, 71 (3), 24-29.
    • (1989) Management Accounting , vol.71 , Issue.3 , pp. 24-29
    • Smith, R.B.1
  • 23
    • 38249012349 scopus 로고
    • Pricing in Foreign Markets: Pitfalls and Opportunities
    • Weekly, James K. (1992), "Pricing in Foreign Markets: Pitfalls and Opportunities," Industrial Marketing Management, 21 (2), 173-79.
    • (1992) Industrial Marketing Management , vol.21 , Issue.2 , pp. 173-179
    • Weekly, J.K.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.