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The paper gives evidence to the issues that concern the determination of transfer prices based on cost and, through a case study in the shipping sector, analyzes the accounting and managerial implication of transfer prices determined by activity based costing and the relevance for price decisions.

Managerial and accounting aspects of transfer prices: a case in the shipping sector

MOISELLO, ANNA MARIA
2011-01-01

Abstract

The paper gives evidence to the issues that concern the determination of transfer prices based on cost and, through a case study in the shipping sector, analyzes the accounting and managerial implication of transfer prices determined by activity based costing and the relevance for price decisions.
2011
Management covers resources on management and organizational science, strategic planning and decision-making methods, industrial relations and labor.
2-s2.0-79961054105
Esperti anonimi
Inglese
Internazionale
ELETTRONICO
10
12
143
154
12
Transfer prices; customer; prices decisions; activity based costing
//annamariamoisello.cgpublisher.com/
1
info:eu-repo/semantics/article
262
Moisello, ANNA MARIA
1 Contributo su Rivista::1.1 Articolo in rivista
none
1.1 Articolo in rivista
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11571/254331
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