Transfer Prices And Management Accounting
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Transfer Prices And Management Accounting
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Author : Peter Schuster
language : en
Publisher: Springer
Release Date : 2015-02-13
Transfer Prices And Management Accounting written by Peter Schuster and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-13 with Business & Economics categories.
Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
Flexible Management Of Transfer Prices And Multiple Valuation Approach Based Upon Sap Erp Within The Context Of International Controlling
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Author : Cenk Yildirim
language : en
Publisher: GRIN Verlag
Release Date : 2015-12-01
Flexible Management Of Transfer Prices And Multiple Valuation Approach Based Upon Sap Erp Within The Context Of International Controlling written by Cenk Yildirim and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-01 with Business & Economics categories.
Master's Thesis from the year 2014 in the subject Business economics - Controlling, grade: 1,7, University of Applied Sciences Fulda, course: Master of International Management, language: English, abstract: According to the estimations of the World Trade Organization, sixty percent of the whole world trade is being concluded within the multinational enterprises. This can be put down to the fact that globalization has had led the enterprises separate business processes into divisions and the concept of “profit center” has gained currency in this regard. As a result of “vertical integration” between these profit centers, there is an enormous volume of exchanged goods within multinationals. This development in the practice gave rise to debates on an already existing issue, “Transfer Pricing”, however, from another dimension. The inter-company transfer of goods has gone beyond the domestic boundaries, and become an important issue in the international context. International Transfer Pricing can be assumed as an opportunity as well as a confounding factor from the perspective of multinational enterprises. On the one side, it is possible to move profits between individual divisions and create tax advantages depending on the corporate tax rates in different tax jurisdictions. On the other side, it becomes more complex for companies to track down the effects of intra-company transfers, evaluate the efficiency of the divisions and the company as a whole and make optimal decisions accordingly. At this point, some academicians propose using a multiple set of books to determine Transfer Prices. In so doing, they argue that managerial requirements can be met and optimal decisions can be reached for the good of the group as a whole. In the light of this information, a software product named SAP® ERP® comes to attention with its unique feature in terms of determining Transfer Prices flexibly. The multiple valuation approach in this system enables the user set Transfer Prices in different valuation techniques, i.e. legal view, group view and profit center view. This study investigates the relationship between these two research objects; thus, aims to verify whether and up to which extent implementing such a system is functional and beneficial by composing Transfer Pricing and managerial requirements that come along with it.
Transfer Pricing For Multinational Enterprises An Integrated Approach
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Author : Erik Wintzer
language : en
Publisher: GRIN Verlag
Release Date : 2003-02-14
Transfer Pricing For Multinational Enterprises An Integrated Approach written by Erik Wintzer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02-14 with Business & Economics categories.
Diploma Thesis from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), Schmalkalden University of Applied Sciences (Economics), course: Cost Pricing und Controlling, language: English, abstract: Globalization of business has replaced the concept of national exchanges with global transactions. Consequently, the changes due to globalization play a big role in the strategy of multinational enterprises. The volume of intrafirm trade is huge and expanding rapidly as multinationals globalize their investment and trade. Today, a considerable proportion of world trade takes place within multinational enterprises. This indicates the importance of transfer pricing conspicuously. The intention of this book is to describe the challenge of transfer pricing holistically and to exhibit some options for multinational enterprises determining their transfer prices. While management accounting as well as strategic aspects of transfer prices are also relevant for enterprises, which are not multinational, external aspects (specifically tax accounting) are typically only crucial for multinationals. This book is an attempt to integrate all aspects of transfer pricing targeting practitioners as well as economists.
Accounting Data And Their Decision Use
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Author : George Robert Martin
language : en
Publisher:
Release Date : 1967
Accounting Data And Their Decision Use written by George Robert Martin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967 with Cost accounting categories.
Management Accounting Guidelines
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Author :
language : en
Publisher:
Release Date : 1981
Management Accounting Guidelines written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Managerial accounting categories.
Transfer Pricing
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Author : Clive R. Emmanuel
language : en
Publisher:
Release Date : 1994
Transfer Pricing written by Clive R. Emmanuel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
The book examines the domestic and international problems affecting management control and profit performance. Aimed at students, it provides a multi-disciplinary introduction to the transfer pricing issue.
Management Accounting
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Author : Peter Schuster
language : en
Publisher: Springer Nature
Release Date : 2021-02-04
Management Accounting written by Peter Schuster and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-04 with Business & Economics categories.
This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer). The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience.
Inter Unit Transfer Pricing
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Author : Institute of Cost and Management Accountants
language : en
Publisher:
Release Date : 1984
Inter Unit Transfer Pricing written by Institute of Cost and Management Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Managerial accounting categories.
Advanced Management Accounting
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Author : Robert S. Kaplan
language : en
Publisher: Prentice Hall
Release Date : 1982
Advanced Management Accounting written by Robert S. Kaplan and has been published by Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Managerial accounting categories.
Contains leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Advanced Management Accounting provides a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed. Written by an authoritative author team known for establishing innovative business standards. Includes an updated chapter on Transfer Pricing to reflect more modern approaches in addition to an entire chapter on Economic Value Added (EVA). Appropriate for business professionals involved in cost accounting and/or management.
Management And Cost Accounting For Dummies
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Author : Mark P. Holtzman
language : en
Publisher: John Wiley & Sons
Release Date : 2013-08-05
Management And Cost Accounting For Dummies written by Mark P. Holtzman and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-05 with Business & Economics categories.
With easy-to-understand explanations and real-life examples, Management & Cost Accounting For Dummies provides students and trainees with the basic concepts, terminology and methods to identify, measure, analyse, interpret, and communicate accounting information in the context of managerial decision-making. Major topics include: cost behaviour cost analysis profit planning and control measures accounting for decentralized operations budgeting decisions ethical challenges in management and cost accounting