TRANSFER PRICING: OPERATIONAL CONCEPTS

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Published: Apr 1, 1982
DOI: https://doi.org/10.35426/IAv09n44.03

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RAMON J. RUIZ MARTINEZ
College of Business Administration of Seville, Spain.

Abstract

Let's examine the schemes based on cost concepts below. This isn't a single approach, but rather, as we'll see throughout this section, a few modalities that reflect the preferences of certain authors, whose concepts regarding Assignment Prices are fundamentally focused on costs in general.

Article Details

Issue
Vol. 9 No. 44 (1982): Journal 44
Section
Publicados
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Author Biography

RAMON J. RUIZ MARTINEZ, College of Business Administration of Seville, Spain.

The author is a prominent member of the College of Business Administration of Seville, Spain.

References

NAGY, R.J. Transfer Price for MNCs. Management Accountíng. Enero, 1978, págs. 34-39.

G0ETZ, B.E. Transfer Prices: an Exercise in relevancy and Goal Congruence. Accountíng Review, VoL 42, no. 3, julio, 1967, págs. 435-440.

LIVESEY, F. The Princing of Inter­nal Transfers. The Accountant, Julio, 1967, págs. 99-104.

ABDEL-KHALIK, A. y LUSK, E.J.: Transfer Princing — A Synthesis. The Accountíng Review, Enero, 1974, pág. 21.

ABDEL-KHALIK, A y LUSK, E.J.: Ob. cit., pág. 21.

SHUBIK, M.: "Incentives, Decentralized Control: The Assignment of Joit Costs and Internal Pricing". Management Controls, 1964, págs. 221 222.

MANAGEMENT SERVICES NEWS- LEt1“ER: "Transfer Pricing: A New Pers­pectiva" C.P.A. Journal, Septiembre, 1973, págs. 807.

Véase LABAD SASIAIN, F.: "Ob. cit." págs. 157-162.

DEAN,J.:Od. cit-, pág. 69.

DEAN, J.: Ob. cit, pág. 70.

SHARAV, I.: Transfer Pricing-Diversity of Goals and Practices. The Journal of Ac- countancy. Abril, 1974, pág. 61.