Articles liés à Transfer Prices and Management Accounting

Transfer Prices and Management Accounting - Couverture souple

Livre 1 sur 9: SpringerBriefs in Accounting

Schuster, Peter

 
9783319147499: Transfer Prices and Management Accounting
Couverture souple
ISBN 10 : 3319147498 ISBN 13 : 9783319147499
Editeur : Springer, 2015

Synopsis

Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.

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À propos de l'auteur

Peter Schuster works at Schmalkalden University of Applied Sciences, Germany. He received a doctorate (in Management Accounting) from the University of Göttingen, Germany (1991), and his research interests include Investment Appraisal and Management Control Systems. Mareike Heinemann works as a consultant in an advisory firm focused on the valuation of businesses and intangible assets in Frankfurt/Main, Germany. She obtained a PhD (in Finance and Management Accounting) from the University of the West of England, UK (2017), and her research interests include behavioural finance, investment decision-making and valuation. Peter Cleary works at University College Cork, Ireland. He obtained his doctoral degree (in Management Accounting) at the University of Limerick, Ireland (2007), and his research interests include Management Accounting and Intellectual Capital.

À propos de la quatrième de couverture

Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic. ?

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Springer
Date d'édition
2015
Langue
anglais
ISBN 10 
3319147498
ISBN 13 
9783319147499
Reliure
Broché
Nombre de pages
65
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