Transfer Prices and Cost Allocations

Peter Schuster (), Mareike Heinemann () and Peter Cleary ()
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Peter Schuster: Schmalkalden University of Applied Sciences
Mareike Heinemann: VALNES Corporate Finance GmbH
Peter Cleary: University College Cork

Chapter 8 in Management Accounting, 2021, pp 247-305 from Springer

Abstract: Abstract This chapter considers one of the most important issues in management: transfer prices and cost allocations. Cost allocations can be understood as a special form of transfer prices. Both relate to influencing decentralised decision-making. Transfer prices based on costs, market prices and negotiations are examined for their coordination efficiency. With regard to cost allocations, several possible reasons for the allocation of fixed costs to divisions (cost centres) are shown.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-030-62022-6_8

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DOI: 10.1007/978-3-030-62022-6_8

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