Akman.12.Informasi akuntansi penuh.dlm peentuan Harga Transfer2 - Informasi Akuntansi Penuh Dalam Penentuan Harga Transfer 1 12:34 Timbulnya Harga

Akman.12.Informasi akuntansi penuh.dlm peentuan Harga Transfer2

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Informasi Akuntansi Penuh Dalam Penentuan Harga Transfer 11/27/16 12:34 1
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1. Diversifikasi : beda produk dari sebelumnya, biasanya melalui proses divisionalisasi. Dengan divisi : harga transfer merupakan hak masing2 divisi untuk mendapatakan laba. 2. Desentralsisai pendelegasian kebebasan dalam pengambilan keputusan. 3. Mengintegrasikan berbagai bagian atau organisasi. Timbulnya Harga Transfer Diferensiasi , Diversifikasi, dan Integrasi 11/27/16 12:34 2
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Konsep Harga Transfer Dalam art luas : Harga transfer meliputi harga produk atau jasa antar pusat pertanggungjawaban dalam perusahaan. Karakteristik Harga Transfer : 1. Harga transfer timbul apabila divisi terkait diukur kinerja berdasarkan laba 2. Harga transfer merupakan unsur yang signifikann dalam membentuk biaya penuh yang dibeli oleh divisi pembeli 3. Harga transfer mengandung unsur laba 4. Harga transfer mempertegas diversifikasi dan intergritas divisi yang dibentuk 11/27/16 12:34 3
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Mengukur Kinerja Antar Divisi dalam satu perusahaan Divisi Penjual (A) Divisi Pembeli (
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