Influence of capital and costs on the evaluation of transfer prices
Автор: Gisin Lev Mikhailovich
Журнал: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en
Рубрика: Young researchers
Статья в выпуске: 1 (25) т.6, 2013 года.
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The present article deals with the methodology for defining the optimal transfer price in commercial structures. The paper contains the examples and analysis of assessing transfer prices taking into account the specifics and characteristics of organization’s costs and capital. The novelty of the work consists in the fact that it analyzes approach methods based on a detailed classification of expenditures with a purpose of practical implementation of the transfer pricing system.
Banking, profitability, fixed and variable costs, opportunity costs, value of capital, transfer price
Короткий адрес: https://sciup.org/147223429
IDR: 147223429
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