求解一道英文会计题When cost-based transfer pricing is used between su

来源：学生作业帮编辑：作业帮分类：综合作业时间：2024/07/18 11:16:32

求解一道英文会计题
When cost-based transfer pricing is used between subunits of a large organization,describe how to avoid making suboptimal decisions.Your discussion should be supported by research and real world examples.
当以成本为基础的定价法被用在subunits of a large organization时,解释如何避免做出不理想的决定.你应该用真实世界的例子去支持你的回答.
不一定要全部做出来,能教我怎么写,或者给我点启发都行,拜谢!

建议你可以参考一本教材：DRURY的management and cost accounting.里面有一章专门讲transfer pricing的.从我所学习的知识来看,最好的解决方法是两部法（two stage）,这种方法指的是先以marginal cost对上游企业进行补偿,第二步再一提供一笔固定补偿(lump sum fee),这笔补偿可以cover the full cost plus some profit.如果需要一些资料可以发你邮箱
再问：非常感谢

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