ACCO 330 - Dual Transfer Pricing

ACCO 330 - Dual Transfer Pricing - ACCO 330 Cost Accounting...

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ACCO 330 – Cost Accounting Dual Transfer Pricing 1 Course outline 1. Transfer Price Methods - Framework 2. Traditional Transfer Price Models 3. Dual Transfer Price Method
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ACCO 330 – Cost Accounting Dual Transfer Pricing 2 1. Transfer Price Methods - Framework Transfer pricing issues takes place when products or services are supplied from one division to another division
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ACCO 330 – Cost Accounting Dual Transfer Pricing 3 1. Transfer Price Methods - Framework An appropriate transfer pricing method: Promotes goal congruence; actions taken for the benefit of the whole organization Provides essential information so that managers can make optimum decisions Optimizes control Motivates division managers and increases the entire organization’s profitability
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ACCO 330 – Cost Accounting Dual Transfer Pricing 4 2. Traditional Transfer Price Models A . Market-Based Transfer Price The recommended method Difficult due to the lack of data (competitive information)
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