منابع مشابه
Internal Pricing
This monograph focuses on the use of incomplete contracting models to study transfer pricing. Intrafirm pricing mechanisms affect division managers’ incentives to trade intermediate products and to undertake relationship-specific investments so as to increase the gains from trade. Letting managers negotiate over the transaction is known to cause holdup (underinvestment) problems. Yet, in the ab...
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A supply chain is two or more parties linked by a flow of goods, information and funds. Since this means that supply chain management concerns environments in which there are multiple decision makers, which may be different firms or different divisions within a single firm, attention has to be focused on methods or mechanisms that improve system efficiencies. The reason for this is that in a su...
متن کاملCapacity Management, Decentralization, and Internal Pricing
Capacity Management, Decentralization, and Internal Pricing This paper studies the acquisition and subsequent utilization of production capacity in a decentralized firm comprised of multiple divisions. A central issue in our analysis is whether one or several of the divisions should be structured as investment centers with comprehensive responsibility for acquiring new capacity assets and maint...
متن کاملExternal and Internal Pricing in Multidivisional Firms
Multidivisional firms frequently rely on external market prices in order to value internal transactions across profit centers. This paper examines marketbased transfer pricing when an upstream division has monopoly power in selling a proprietary component both to a downstream division within the same firm and to external customers. When internal transfers are valued at the prevailing market pri...
متن کاملDecentralized Capacity Management and Internal Pricing
Decentralized Capacity Management and Internal Pricing This paper studies the acquisition and subsequent utilization of production capacity in a multi-divisional firm. In a setting where an upstream division provides capacity for itself and a downstream division, our analysis explores whether the divisions should be structured as investmentor profit centers The choice of responsibility centers ...
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ژورنال
عنوان ژورنال: Foundations and Trends in Accounting
سال: 2008
ISSN: 1554-0642,1554-0650
DOI: 10.1561/1400000013