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.File in questo prodotto:
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