无外部市场条件下中间产品转移价格的研究 |
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引用本文: | 唐小我.无外部市场条件下中间产品转移价格的研究[J].管理科学学报,2002,5(1):12-18. |
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作者姓名: | 唐小我 |
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作者单位: | 电子科技大学管理学院,成都,610054 |
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基金项目: | 国家杰出青年科学基金资助项目(79725002). |
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摘 要: | 系统地讨论了不存在外部市场条件下中间产品最优转移价格的确定方法. 首先在各分厂
成本函数和最终产品需求函数已知条件下, 分别讨论了各分厂产量相同和产量不同情形下中
间产品最优转移价格的确定问题. 接着讨论了各分厂成本函数和最终产品需求函数未知条件
下中间产品转移价格的确定问题. 本文提出的三种确定中间产品转移价格的方法均给出了具
体的计算公式, 具有较大的理论价值和应用价值.
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关 键 词: | 外部市场 中间产品 定价 转移价格 |
文章编号: | 1007-9807(2002)01-0012-07 |
修稿时间: | 1999年12月5日 |
On study of optimal tran sfer pr ic ing of in termediate product
without externalmarkets |
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Abstract: | T ran sfer p ricing is an impo rtan t p rob lem in m anagerial econom ic analysis. W hen the
decen t ralized division s of a company t ran sfer p roduct s to each o ther, a t ran sfer p rice is u sed to charge
fo r the p roduct s. Since t ran sfer p rices can affect the goals fo r bo th division s, set t ing these p rices is a
sen sit ive m at ter fo r division m anagers. The ob ject ive of t ran sfer p ricing is to encou rage each division
m anager to t ran sfer goods betw een division s if overall company incom e increased by do ing so. In th is
paper, w e discu ss system at ically the determ in ing m ethod of t ran sfer p ricing of in term ediate p roduct
w ithou t ex ternal m arket s. W e discu ss the t ran sfer p ricing p rob lem under the condit ion s that the
m arket dem and funct ion of f inal p roduct and the p roduct ion co st funct ion of each in term ediate p roduct
are know n and unknow n respect ively. Th reem ethods of theo ret ical value are p resen ted here. Fo r each
of the th ree m ethod, w e give the specif ic compu t ing fo rm u las of p ract ical value. |
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Keywords: | externalm arket in term ediate p roduct p ricing t ran sfer p ricing |
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