基于作业成本的内部转移价格的制订

责任会计要求企业内部核算单位作为责任中心加强独立核算，为了对企业内部各责任中心的业绩进行正确的考核与评价，必须根据各责任中心业务活动的特点和要求，制定内部转移价格，作业成本法(ABC成本法)的重点是对生产成本中的间接费用依据成本动因进行分配，并可以通过对作业价值链的分析消除和压缩不必要的非增值作业，最终降低产品成本，在这方面的优点是传统成本法无可比拟的，因此企业在制订内部转移价格时应与作业成本法相结合。

Formulation of Internal Transfer Price Based on Processing Costing Method

Liability accounting requires that internal settlement units be the centers to reinforce the independent set-tlement . In order to assess and evaluate the achievements of liability centers, internal transfer price must be fixed according to the features and requirements of business activities of different liability centers. The aim of processing costing method (ABC costing) is to attribute the indirect cost of manufacturing based on cost motivation, and through analysis to eliminate and cut down unnecessary processing so as to reduce products' cost. Its advantage is incomparable with traditional costing methods. Therefore the internal transfer price should be combined with processing cost.