Transfer Prices and Management Accounting

  • Peter Schuster

Part of the SpringerBriefs in Accounting book series (BRIEFSACCOUNTING)

Table of contents

  1. Front Matter
    Pages i-x
  2. Peter Schuster
    Pages 1-4
  3. Peter Schuster
    Pages 5-14
  4. Peter Schuster
    Pages 15-22
  5. Peter Schuster
    Pages 23-42
  6. Peter Schuster
    Pages 43-50
  7. Peter Schuster
    Pages 51-59
  8. Peter Schuster
    Pages 61-62
  9. Peter Schuster
    Pages 63-67
  10. Back Matter
    Pages 69-71

About this book

Introduction

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. ​

Keywords

Coordination Decentralised organisation Decision-making Management control Transfer prices

Authors and affiliations

  • Peter Schuster
    • 1
  1. 1.Faculty of Business and EconomicsUniversity of Applied SciencesSchmalkaldenGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-14750-5
  • Copyright Information The Author(s) 2015
  • Publisher Name Springer, Cham
  • eBook Packages Business and Economics
  • Print ISBN 978-3-319-14749-9
  • Online ISBN 978-3-319-14750-5
  • Series Print ISSN 2196-7873
  • Series Online ISSN 2196-7881
  • About this book
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