协商式转移定价与成本转移

企业制定转移定价的目的之一是对管理者的业绩进行评价,而转移定价采用协商方式进行,其目的则在于制定一个转移双方都满意的转移价格,从而有利于企业经营业绩的提高。那么,协商方式是否会影响转移定价的业绩评价功能呢?本文运用实验研究方法就此展开研究。研究结果表明,当卖方成本上升时,协商式转移定价也会随之上升,它表明协商式转移定价导致了成本转移,从而对转移定价的业绩评价功能产生负面影响。本文首次研究了协商式转移定价对转移定价业绩评价功能的负面影响,为实施协商式转移定价的企业提出需要关注的重要问题。

The Negotiated Transfer Pricing and the Cost Transfer

One of the goals of transfer pricing enterprises make is to evaluate managers' performance, but the aim of the adoption of the way of negotiation is to set a transfer price satisfactory to both parties concerned, helpful to the improvement of achievements in the operation of enterprises. Then, will the method of negotiation affect the function of the evaluation of the performance of the transfer pricing? To answer this question, we have carried out experiments and conducted researches. Our study indicates that the negotiated transfer pricing will rise with the rise of sellers' costs, showing that the negotiated transfer pricing leads to cost transfer, thus making negative impact on the function of the evaluation of the performance of the transfer pricing. It is we who have firstly studied the negative effect of the negotiated transfer pricing on the function of the evaluation of the performance of the transfer pricing.