Transfer Prices Assignment with Integrated Production and Marketing Optimization Models

Article English OPEN
Parra, Enrique;
(2018)
  • Publisher: OmniaScience
  • Journal: issn: 2013-8423, eissn: 2013-0953
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.3926/jiem.2512
  • Subject: transfer price, optimization models, decentralized organizations | HF5001-6182 | Business | Distribució de mercaderies -- Costos | Mathematical optimization | H | T55.4-60.8 | HF1-6182 | Commerce | Decentralized organizations | Physical distribution of goods--Costs | Optimització matemàtica | Transfer price | Social Sciences | Optimization models | :Economia i organització d'empreses::Direcció d'operacions [Àrees temàtiques de la UPC] | Industrial engineering. Management engineering | Transfer pricing--Mathematical models | Preu de transferència -- Models matemàtics
    • ddc: ddc:650

Purpose: In decentralized organizations (today a great majority of the large multinational groups), much of the decision-making power is in its individual business units –BUs–. In these cases, the management control system (MCS) uses transfer prices to coordinate action... View more
Share - Bookmark