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Transfer Prices and Management Accounting

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Éditeur :

Springer

Collection : SpringerBriefs in Accounting

Paru le : 2015-02-13

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 ...
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Description du livre

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.

À propos

Auteur
Peter Schuster
Éditeur
Springer
Collection
SpringerBriefs in Accounting
Parution
2015-02-13
Pages
71 pages
EAN papier
9783319147499

Auteur(s) du livre


Defaut-Illustration Peter Schuster

Caractéristiques détaillées - droits

EAN EPUB
9783319147505
Prix
52,74 €
Nombre pages copiables
0
Nombre pages imprimables
7
Taille du fichier
440 Ko
Ce livre est accessible aux handicaps informations d'accessibilité

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