Accounting Aspects of Pricing and Transfer Pricing

Tünde Veres ()
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Tünde Veres: Corvinus University of Budapest, Hungary

Annals of the University of Petrosani, Economics, 2011, vol. 11, issue 2, 289-296

Abstract: The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

Keywords: pricing; transfer pricing; cost plus method; market price; break-even point (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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