Abstract
| Originalsprache | Englisch |
|---|---|
| Titel | Pricing Perspectives |
| Untertitel | Marketing and Management Implications of New Theories and Applications |
| Herausgeber (Verlag) | Palgrave Macmillan |
| Seiten | 206-221 |
| Seitenumfang | 16 |
| ISBN (elektronisch) | 978-0-230-59489-0 |
| ISBN (Print) | 978-1-349-30260-4 |
| DOIs | |
| Publikationsstatus | Veröffentlicht - 2008 |
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Pricing Perspectives: Marketing and Management Implications of New Theories and Applications. Palgrave Macmillan, 2008. S. 206-221.
Publikation: Beitrag in Buch/Bericht/Konferenzband › Kapitel › Begutachtung
TY - CHAP
T1 - Transfer Pricing for Internal Services and Products: the Link Between Accounting and Marketing
AU - Mitter, C.
AU - Siems, F.
N1 - Cited By :3 Export Date: 14 December 2023 Correspondence Address: Mitter, C.; Salzburg University of Applied SciencesAustria References: Abdel-khalik, A.R., Lusk, E.J., Transfer Pricing - A Synthesis (1974) The Accounting Review, 49 (1), pp. 8-23; Adams, J.S., Toward an Understanding of Inequity (1963) Journal of Abnormal and Social Psychology, 67, pp. 422-436; Amershi, A.H., Cheng, P., Intrafirm Resource Allocation: the Economics of Transfer Pricing and Cost Allocation in Accounting (1990) Contemporary Accounting Research, 7 (1), pp. 61-99; Anthony, R.N., Govindarajan, V., (2006) Management Control Systems, , 12th edn (Boston: McGraw-Hill/Irwin); Atkinson, A.A., Kaplan, R.S., Matsumura, E.M., Young, S.M., (2007) Management Accounting, , 5th edn (Upper Saddle River, NJ: Prentice Hall); Baldenius, T., Intrafirm Trade, Bargaining Power, and Specific Investments (2000) Review of Accounting Studies, 5 (1), pp. 27-56; Baldenius, T., Reichelstein, S., Sahay, S.A., Negotiated Versus Cost-based Transfer Pricing (1999) Review of Accounting Studies, 4 (2), pp. 67-91; Bartelsman, E.J., Beetsma, R.M.W.J., Why Pay More? 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Spremann and E. Zur (eds), Wiesbaden: Gabler Verlag; Wagenhofer, A., Transfer Pricing Under Symmetric Information: an Evaluation of Alternative Methods (1994) European Accounting Review, 3 (1), pp. 71-104; Wagenhofer, A., Verrechnungspreise (2006) Wirtschaftslexikon:Das Wissen der Betriebswirtschaftslehre, 11, pp. 6022-6029. , Handelsblatt (ed.), Band; Wagenhofer, A., Riegler, C., Verhaltenssteuerung durch die Wahl von Bezugsgrößen (1994) Neue Entwicklungen im Kostenmanagement, pp. 463-494. , F. Dellman and K. P. Franz (eds), Bern: Haupt; Weber, J., Schäffer, U., (2006) Einführung in das Controlling, , 11th edn (Stuttgart:Schäffer-Poeschel); Winer, R.S., A Reference Price Model of Brand Choice for Frequently Purchased Products (1986) Journal of Consumer Research, 13 (2), pp. 250-256; Winer, R.S., Behavioral Perspective on Pricing: Buyers' Subjective Perceptions of Price Revisited (1988) Issues in Pricing: Theory and Research, pp. 35-57. , T. M. Devinney (eds), Lexington, MA: Lexington Books; Wolfsgruber, H., (2005) Interne Unternehmensrechnung in der österreichischen Industrie:Stand und Entwicklungstendenzen, , Vienna: Linde
PY - 2008
Y1 - 2008
N2 - According to OECD estimates, approximately 60 percent of international trade occurs within firms (Atkinson et al., 2007, p. 596). Consequently, the majority of multinational transactions is intra-firm trade.
AB - According to OECD estimates, approximately 60 percent of international trade occurs within firms (Atkinson et al., 2007, p. 596). Consequently, the majority of multinational transactions is intra-firm trade.
U2 - 10.1057/9780230594890
DO - 10.1057/9780230594890
M3 - Chapter
SN - 978-1-349-30260-4
SP - 206
EP - 221
BT - Pricing Perspectives
PB - Palgrave Macmillan
ER -