Metody ustalania cen transferowych w przedsiębiorstwach zdywizjonalizowanych

• Authors: Kabalski, Przemysław

Title variants

PL

Transfer Pricing in Divisionalized Companies

Abstracts

EN

This article discusses problem of transfer pricing in divisionalized companies. Four main methods of transfer pricing are described: market transfer prices, cost transfer prices, negotiated transfer prices and dual transfer pricing. The article also examines fundamental factors that must be considered when choosing transfer pricing method for management purposes and the role of top management in transfer pricing system.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2002
• Volume: 159

Dates

published

2002

Contributors

author

Kabalski, Przemysław

other

Uniwersytet Łódzki, Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/18990