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Tünde Veres;
  • Publisher: University of Petrosani
  • Journal: Annals of the University of Petrosani: Economics,volume 11,issue 2,pages289-296 (issn: 1582-5949, eissn: 2247-8620)
  • Publisher copyright policies & self-archiving
  • Subject: transfer pricing | break-even point | pricing, transfer pricing, cost plus method, market price, break-even point | cost plus method | HB71-74 | Economics as a science | market price | HB1-3840 | pricing | Economic theory. Demography
    • jel: jel:M41

The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Inform... View more
  • References (14)
    14 references, page 1 of 2

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    [3]. Anthony, R.N.; Govindarajan, V. (2007) Management Control System, 12th edition, New York (Hungarian edition Panem Könyvkiadó Kft. Budapest, 2009)

    [4]. Bolander, S.F.; Gooding, C.W.; Mister, W.G. (1999) Transfer Pricing Strategies And Lot Sizing Decisions, Journal of Managerial Issues, 11(2), pp.155-165

    [5]. Cools, M.; Slagmulder, R. (2009) Tax-Compliant Transfer Pricing and Responsibility Accounting, Journal of Management Accounting Research, pp.151-178

    [6]. Cox, J.F.; Howe, W.G; Boyd, L.H. (1997) Transfer Pricing Effects on Locally Measured Organizations, Industrial Management, Mar/Apr, pp.20-29

    [7]. Drury, C. (2008) Management and cost accounting 7th edition, UK

    [8]. Drury, C. (1997) Management Accounting for Business Decisions, ITP, Oxford

    [9]. Hirshleifer, J. (1956) On the Economics of Transfer Pricing, Chicago Journals, July, pp.172-184

    [10]. Horngren, C.T.; Foster, G. (1991) Cost Accounting A Managerial Emphasis 7th edition, Prentice Hall, New Jersey

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