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010   $a3-319-14750-1
024 7 $a10.1007/978-3-319-14750-5
035   $a(CKB)3710000000359066
035   $a(EBL)1973952
035   $a(SSID)ssj0001451904
035   $a(PQKBManifestationID)11801461
035   $a(PQKBTitleCode)TC0001451904
035   $a(PQKBWorkID)11479334
035   $a(PQKB)10655628
035   $a(DE-He213)978-3-319-14750-5
035   $a(MiAaPQ)EBC1973952
035   $a(PPN)184497264
035   $a(EXLCZ)993710000000359066
100   $a20150213d2015      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aTransfer Prices and Management Accounting /$fby Peter Schuster
205   $a1st ed. 2015.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2015.
215   $a1 online resource (78 p.)
225 1 $aSpringerBriefs in Accounting,$x2196-7873
300   $aDescription based upon print version of record.
311   $a3-319-14749-8 
320   $aIncludes bibliographical references.
327   $aCost and management accounting -- Functions and types of transfer prices -- Market-based transfer prices -- Cost-based transfer prices -- Negotiated transfer prices -- Transfer prices and behavioural control -- Summary.
330   $aTransfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.
410  0$aSpringerBriefs in Accounting,$x2196-7873
606   $aAccounting
606   $aBookkeeping 
606   $aOrganization
606   $aPlanning
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
606   $aOrganization$3https://scigraph.springernature.com/ontologies/product-market-codes/516000
615  0$aAccounting.
615  0$aBookkeeping .
615  0$aOrganization.
615  0$aPlanning.
615 14$aAccounting/Auditing.
615 24$aOrganization.
676   $a330
676   $a657
676   $a658.1
700   $aSchuster$b Peter$4aut$4http://id.loc.gov/vocabulary/relators/aut$0347111
906   $aBOOK
912   $a9910298473403321
996   $aTransfer Prices and Management Accounting$92540353
997   $aUNINA