메뉴 건너뛰기




Volumn 15, Issue 3, 2010, Pages 442-478

Decentralized capacity management and internal pricing

Author keywords

Accrual accounting; Managerial incentives; Performance management

Indexed keywords


EID: 77956171150     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-010-9126-3     Document Type: Article
Times cited : (30)

References (38)
  • 1
    • 0032050199 scopus 로고    scopus 로고
    • Strategic transfer pricing
    • Alles, M., & Datar, S. (1998). Strategic transfer pricing. Management Science, 44, 451-461.
    • (1998) Management Science , vol.44 , pp. 451-461
    • Alles, M.1    Datar, S.2
  • 2
    • 0033433344 scopus 로고    scopus 로고
    • Negotiated transfer pricing and divisional vs. firm-wide performance evaluation
    • Anctil, R., & Dutta, S. (1999). Negotiated transfer pricing and divisional vs. firm-wide performance evaluation. The Accounting Review, 74(1), 87-104.
    • (1999) The Accounting Review , vol.74 , Issue.1 , pp. 87-104
    • Anctil, R.1    Dutta, S.2
  • 3
    • 0040727685 scopus 로고
    • Optimal capital policy, the cost of capital and myopic decision rules
    • Arrow, K. (1964). Optimal capital policy, the cost of capital and myopic decision rules. Annals of the Institute of Statistical Mathematics, 16, 21-30.
    • (1964) Annals of the Institute of Statistical Mathematics , vol.16 , pp. 21-30
    • Arrow, K.1
  • 4
  • 5
    • 21344455041 scopus 로고
    • Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights
    • Baiman, S., & Rajan, M. (1995). Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. Journal of Accounting Research, 33(Suppl), 135-164.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL. , pp. 135-164
    • Baiman, S.1    Rajan, M.2
  • 6
    • 77956179868 scopus 로고    scopus 로고
    • Balakrishnan, R., & Sivaramakrishnan, S. (2002). A critical overview of full-cost data for planning and pricing. Journal of Management Accounting Research, 3-31.
  • 7
    • 34548287973 scopus 로고    scopus 로고
    • Cost allocations for capital budgeting decisions
    • Baldenius, T., Dutta, S., & Reichelstein, S. (2007). Cost allocations for capital budgeting decisions. The Accounting Review, 82(4), 837-867.
    • (2007) The Accounting Review , vol.82 , Issue.4 , pp. 837-867
    • Baldenius, T.1    Dutta, S.2    Reichelstein, S.3
  • 9
    • 21344479498 scopus 로고
    • Product costing and pricing
    • Banker, R., & Hughes, J. (1994). Product costing and pricing. The Accounting Review, 69(3), 479-494.
    • (1994) The Accounting Review , vol.69 , Issue.3 , pp. 479-494
    • Banker, R.1    Hughes, J.2
  • 10
    • 77956177652 scopus 로고    scopus 로고
    • Bastian, N., & Reichelstein, S. (2004). Transfer pricing at Timken. Stanford GSB, Case # A-190.
  • 12
    • 77956172984 scopus 로고    scopus 로고
    • Bouwens, J., & Steens, B. (2008). The economics of full-cost transfer pricing, Working Paper, Tilburg University.
  • 13
    • 0036003631 scopus 로고    scopus 로고
    • Cost of capital' in residual income measurement under moral hazard
    • Christensen, P., Feltham, G., & Wu, M. (2002). 'Cost of capital' in residual income measurement under moral hazard. The Accounting Review, 77(1), 1-23.
    • (2002) The Accounting Review , vol.77 , Issue.1 , pp. 1-23
    • Christensen, P.1    Feltham, G.2    Wu, M.3
  • 14
    • 0013468261 scopus 로고    scopus 로고
    • Controlling investment decisions: Depreciation and capital charges
    • Dutta, S., & Reichelstein, S. (2002). Controlling investment decisions: depreciation and capital charges. Review of Accounting Studies, 7, 253-281.
    • (2002) Review of Accounting Studies , vol.7 , pp. 253-281
    • Dutta, S.1    Reichelstein, S.2
  • 16
    • 80051943609 scopus 로고
    • Price and authority in inter-profit center transactions
    • Eccles, R., & White, H. (1988). Price and authority in inter-profit center transactions. American Journal of Sociology, 94(Supplement), 17-51.
    • (1988) American Journal of Sociology , vol.94 , Issue.SUPPL. , pp. 17-51
    • Eccles, R.1    White, H.2
  • 17
    • 0039197818 scopus 로고
    • Negotiated transfer pricing: An efficiency result
    • Edlin, A., & Reichelstein, S. (1995). Negotiated transfer pricing: An efficiency result. The Accounting Review, 69(3), 479-494.
    • (1995) The Accounting Review , vol.69 , Issue.3 , pp. 479-494
    • Edlin, A.1    Reichelstein, S.2
  • 18
    • 77956178309 scopus 로고    scopus 로고
    • Ernst & Young (2003). Global transfer pricing survey. http://www.ey.com.
  • 20
    • 77956170308 scopus 로고    scopus 로고
    • Goex, R. (2002). Capacity planning and pricing under uncertainty. Journal of Management Accounting Research, 59-79.
  • 22
    • 54649084164 scopus 로고    scopus 로고
    • Cross subsidization, cost allocation and tacit collusion
    • Hughes, J., & Kao, J. (1997). Cross subsidization, cost allocation and tacit collusion. Review of Accounting Studies, 2(3), 265-293.
    • (1997) Review of Accounting Studies , vol.2 , Issue.3 , pp. 265-293
    • Hughes, J.1    Kao, J.2
  • 23
    • 0034247528 scopus 로고    scopus 로고
    • Decentralizing cross-functional decisions: Coordination through internal markets
    • Kouvelis, P., & Lariviere, M. (2000). Decentralizing cross-functional decisions: Coordination through internal markets. Management Science, 46(8), 1049-1058.
    • (2000) Management Science , vol.46 , Issue.8 , pp. 1049-1058
    • Kouvelis, P.1    Lariviere, M.2
  • 24
    • 77956175709 scopus 로고    scopus 로고
    • Malone, T. (2004). Bringing the market inside. Harvard Business Review April, 1-9.
  • 25
    • 77956174160 scopus 로고    scopus 로고
    • Martinez-Jerez, A. (2007). Understanding customer profitability at Charles Schwab, Harvard Business School, Case # 106-002.
  • 26
    • 34247534120 scopus 로고    scopus 로고
    • Residual income based compensation schemes for controlling investment decisions under sequential private information
    • Pfeiffer, T., & Schneider, G. (2007). Residual income based compensation schemes for controlling investment decisions under sequential private information. Management Science, 53(3), 495-507.
    • (2007) Management Science , vol.53 , Issue.3 , pp. 495-507
    • Pfeiffer, T.1    Schneider, G.2
  • 27
    • 77956172866 scopus 로고    scopus 로고
    • Pfeiffer, T., Lengsfeld, S., Schiller, U., & Wagner J. (2009). Cost-based transfer pricing, Working paper, University of Vienna.
  • 28
    • 13844276824 scopus 로고    scopus 로고
    • Sell the plant: The impact of contract manufacturing on innovation, capacity and profitability
    • Plambeck, E., & Taylor, T. (2005). Sell the plant: The impact of contract manufacturing on innovation, capacity and profitability. Management Science, 51, 133-150.
    • (2005) Management Science , vol.51 , pp. 133-150
    • Plambeck, E.1    Taylor, T.2
  • 29
    • 0026223835 scopus 로고
    • On manufacturing/marketing incentives
    • Porteus, E., & Wang, S. (1991). On manufacturing/marketing incentives. Management Science, 37(9), 1166-1181.
    • (1991) Management Science , vol.37 , Issue.9 , pp. 1166-1181
    • Porteus, E.1    Wang, S.2
  • 30
    • 63849105410 scopus 로고    scopus 로고
    • Depreciation rules and the relation between marginal and historical cost
    • Rajan, M., & Reichelstein, S. (2009). Depreciation rules and the relation between marginal and historical cost. Journal of Accounting Research, 47(3), 1-43.
    • (2009) Journal of Accounting Research , vol.47 , Issue.3 , pp. 1-43
    • Rajan, M.1    Reichelstein, S.2
  • 31
    • 0001764317 scopus 로고    scopus 로고
    • Inter-temporal cost allocation and managerial investment incentives: A theory explaining the use of economic value added as a performance measure
    • Rogerson, W. (1997). Inter-temporal cost allocation and managerial investment incentives: A theory explaining the use of economic value added as a performance measure. Journal of Political Economy, 105, 770-795.
    • (1997) Journal of Political Economy , vol.105 , pp. 770-795
    • Rogerson, W.1
  • 32
    • 55849100384 scopus 로고    scopus 로고
    • Inter-temporal cost allocation and investment decisions
    • Rogerson, W. (2008). Inter-temporal cost allocation and investment decisions. Journal of Political Economy, 116, 931-950.
    • (2008) Journal of Political Economy , vol.116 , pp. 931-950
    • Rogerson, W.1
  • 35
    • 0347694396 scopus 로고    scopus 로고
    • Capacity management, investment and hedging: Review and recent developments
    • Mieghem, V. J. (2003). Capacity management, investment and hedging: Review and recent developments. Manufacturing and Service Operation Management, 5(4), 269-302.
    • (2003) Manufacturing and Service Operation Management , vol.5 , Issue.4 , pp. 269-302
    • Mieghem, V.J.1
  • 36
    • 3843101530 scopus 로고    scopus 로고
    • Interdepartmental cost allocation and investment incentives
    • Wei, D. (2004). Interdepartmental cost allocation and investment incentives. Review of Accounting Studies, 9, 97-116.
    • (2004) Review of Accounting Studies , vol.9 , pp. 97-116
    • Wei, D.1
  • 37
    • 3042600766 scopus 로고    scopus 로고
    • Negotiated transfer pricing, specific investment and optimal capacity choice
    • Wielenberg, S. (2000). Negotiated transfer pricing, specific investment and optimal capacity choice. Review of Accounting Studies, 5, 197-216.
    • (2000) Review of Accounting Studies , vol.5 , pp. 197-216
    • Wielenberg, S.1
  • 38
    • 0000934034 scopus 로고
    • The costs and benefits of cost allocations
    • Zimmerman, J. (1979). The costs and benefits of cost allocations. The Accounting Review, 54, 504-521.
    • (1979) The Accounting Review , vol.54 , pp. 504-521
    • Zimmerman, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.