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Volumn 32, Issue 2, 1996, Pages 178-195

Optimal transfer pricing method and fixed cost allocation

Author keywords

Cost allocation; Fixed costs; Transfer pricing; Variable costs

Indexed keywords


EID: 84863188458     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.1996.tb00458.x     Document Type: Article
Times cited : (3)

References (15)
  • 4
    • 0000005223 scopus 로고
    • A Multi-Case Investigation of a Theory of the Transfer Pricing Process
    • Colbert, G., and B. Spicer. A Multi-Case Investigation of a Theory of the Transfer Pricing Process. Accounting, Organization and Society. August 1995.
    • (1995) Accounting, Organization and Society
    • Colbert, G.1    Spicer, B.2
  • 6
    • 0011882038 scopus 로고
    • Internal Pricing in Firms When There Are Costs of Using an Outside Market
    • Gould, J. Internal Pricing in Firms When There Are Costs of Using an Outside Market. Journal of Business. January 1964.
    • (1964) Journal of Business
    • Gould, J.1
  • 7
    • 0000507506 scopus 로고
    • On the Economics of Transfer Pricing
    • Hirshleifer, J., ‘On the Economics of Transfer Pricing. Journal of Business. January 1956.
    • (1956) Journal of Business
    • Hirshleifer, J.1
  • 8
    • 0042285427 scopus 로고
    • ‘Economics of the Divisionalized Firm
    • Hirshleifer, J. ‘Economics of the Divisionalized Firm. Journal of Business. April 1957.
    • (1957) Journal of Business
    • Hirshleifer, J.1
  • 9
    • 0001608325 scopus 로고
    • Nationality and Espoused Values of Managers
    • Hofstede, G., ‘Nationality and Espoused Values of Managers. Journal of Applied Psychology, Vol. 61. 1976.
    • (1976) Journal of Applied Psychology , vol.61
    • Hofstede, G.1
  • 12
    • 0039818134 scopus 로고
    • Canadian Transfer Practices
    • Tang, R., ‘Canadian Transfer Practices. CA Magazine. March 1980.
    • (1980) CA Magazine
    • Tang, R.1
  • 13
    • 0002347436 scopus 로고
    • Transfer Pricing in the 1990s
    • Tang, R., ‘Transfer Pricing in the 1990s. Management Accounting. February 1992.
    • (1992) Management Accounting
    • Tang, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.