| 基于中间产品转移定价战略初探 |
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| 引用本文： | 姚蕾蕾.基于中间产品转移定价战略初探[J].大连理工大学学报(社会科学版),2004,25(3):65-68. |
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| 作者姓名： | 姚蕾蕾 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025 |
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| 摘 要： | 中间产品转移定价不仅仅是会计上的问题,也是比较复杂的管理问题.文章对中间产品转移定价作为企业战略管理工具、各部门依据自身战略制定有利于部门和企业总体利润最大化的最优转移定价,以及不同情况下转移定价的方法进行了探讨.
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| 关 键 词： | 中间产品 转移定价 最优战略 |
| 文章编号： | 1008-407X(2004)03-0065-04 |
| 修稿时间： | 2004年7月10日 |
Preliminary probe of strategy for tranfer pricing of intermediate products |
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| YAO Lei-lei.Preliminary probe of strategy for tranfer pricing of intermediate products[J].Journal of Dalian University of Technology(Social Sciences),2004,25(3):65-68. |
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| Authors: | YAO Lei-lei |
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| Abstract: | Transfer pricing of intermediate products is not only a problem of accounting, but also a rather complicated management problem. The author probes into the following aspects of practical problems: Transfer pricing of intermediate products is acted as the enterprises' strategical management instrument; and all the departments have to make out the optimal tranfer pricing for their maximum overall profits based on their own strategy. The author also explores some transfer pricing methods in different situations. |
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| Keywords: | intermadiate products transfer pricing optimal strategy |
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