交易成本、组织分权与内部转移定价

在管理会计系统中,转移定价是实现分权和协调组织各部门经营的有效机制.它的作用就是通过对中间产品和服务的定价来反映和促进部门之间的交易,以实现公司利润最大化的目标.文章从交易成本经济学的角度入手分析转移定价的起因,进而结合分权的要求论述转移定价的确认及其应用.

Transaction Cost,Decentralization and Intra-firm Transaction Pricing

In the management control system,transfer pricing is an efficient mechanism to realize the goal of decentralization and harmonizing divisional operations.Its role is reflecting and facilitating divisional transactions through pricing the medial products and services,then it achieves the firm's goal of maximal profits.The paper starts from the origins of transfer pricing in the view of transaction cost economy,and demonstrate the affirmance and application of transfer pricing using demands of decentralizatio...