考虑库存成本的企业集团转移定价决策分析

目前关于转移定价决策方法的研究文献中,大都忽略了中间产品流转过程中的库存管理成本问题.本文针对这种不足,在充分考虑中间产品流转过程中产生的库存持有成本、订货成本、订单处理成本和启动成本的基础上,研究了企业集团的转移定价决策问题.论文主要讨论了存在竞争性下游子公司的企业集团的转移定价决策问题,得出企业集团提供给一家子公司的最优转移价格为该子公司的边际成本与另一家子公司的最终产品利润加成.加成比例取决于最终产品市场的竞争程度.

Analysis on Transfer Pricing Strategic for Firms with Inventory Cost Considerations

Researches about transfer pricing strategy always neglect the inventory-managing problem in the intermediate product transfer process.This paper analyzes firm's transfer pricing strategy by taking into consideration the inventory managing cost.We consider such inventory costs as inventory holding cost,ordering cost,order processing cost and set-up cost,which produced in the intermediate product transfer process.The paper proposes a transfer pricing strategy for a single firm with competitive downstream divi...