Integrating transfer pricing policy and activity-based costing

被引：4
|
作者：
Stevenson, TH [1 ]
Cabell, DWE
机构：
[1] Univ N Carolina, Charlotte, NC 28223 USA
[2] McNeese State Univ, Lake Charles, LA 70605 USA
来源：
JOURNAL OF INTERNATIONAL MARKETING | 2002年 / 10卷 / 04期
关键词：
D O I：
10.1509/jimk.10.4.77.19552
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The activity-based costing approach justifies the transfer prices a multinational corporation uses to transfer unique company parts or services among its divisions located in different countries. This article illustrates how this approach reduces the probability of costly tax audits and assists in obtaining an advanced pricing agreement.
引用
收藏
页码：77 / 88
页数：12
相关论文
共 50 条
  • [1] Optimal pricing decision model based on activity-based costing
    王福胜
    常庆芳
    Journal of Harbin Institute of Technology(New series), 2003, (02) : 141 - 144
  • [2] Integrating activity-based costing with simulation and data mining
    Kostakis, H.
    Sarigiannidis, C.
    Boutsinas, B.
    Varvakis, K.
    Tampakas, V.
    INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT, 2008, 16 (01) : 25 - +
  • [3] Research on Application of Activity-based Costing in Enterprise Product Pricing
    Yu Dandan
    PROCEEDINGS OF THE 8TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, 2011, : 375 - 378
  • [4] ACTIVITY-BASED COSTING
    STAUFFER, JE
    CEREAL FOODS WORLD, 1994, 39 (08) : 565 - 566
  • [5] Activity-based costing
    Eggers, JL
    Bangert, CE
    JOURNAL AMERICAN WATER WORKS ASSOCIATION, 1998, 90 (06): : 63 - 69
  • [6] Activity-Based Costing
    Jalalabadi, Faryan
    Milewicz, Allen L.
    Shah, Sohail R.
    Hollier, Larry H., Jr.
    Reece, Edward M.
    SEMINARS IN PLASTIC SURGERY, 2018, 32 (04) : 182 - 186
  • [7] Integrating Activity-Based Costing, Target Costing, and Value Engineering for supply chain improvement
    Smith, WI
    Lewis, G
    Churchwell, T
    Benjamin, C
    ROBOTICS, AUTOMATION AND CONTROL AND MANUFACTURING: TRENDS, PRINCIPLES AND APPLICATIONS, 2002, 14 : 447 - 452
  • [8] A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing
    Hoozee, Sophie
    Hansen, Stephen C.
    JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 2018, 30 (01) : 143 - 167
  • [9] THE USE OF ACTIVITY-BASED COSTING IN PRICING DECISIONS - THE EXAMPLE OF PRUNE PRODUCTION
    Vasilic, Marina
    11TH INTERNATIONAL DAYS OF STATISTICS AND ECONOMICS, 2017, : 1718 - 1728
  • [10] Integrating information about the cost of carbon through activity-based costing
    Tsai, Wen-Hsien
    Shen, Yu-Shan
    Lee, Pei-Ling
    Chen, Hui-Chiao
    Kuo, Lopin
    Huang, Chi-Chou
    JOURNAL OF CLEANER PRODUCTION, 2012, 36 : 102 - 111
12345