On the Economics of Transfer Pricing¶
Hirshleifer, J. (1956). On the Economics of Transfer Pricing. The Journal of Business, 29(3), 172-184.
Cited by¶
1 citation across 1 artifact.
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Mechanisms¶
- Internal Transfer Pricing
- Setting that number well is the crux; the classic managerial-accounting result is that the efficient transfer price equals the supplier's marginal or opportunity cost, so the buyer faces the true cost of drawing on internal capacity.
This sourceDerives marginal-cost transfer pricing under stated no-market conditions, with market or intermediate rules when outside-market conditions differ.
- Setting that number well is the crux; the classic managerial-accounting result is that the efficient transfer price equals the supplier's marginal or opportunity cost, so the buyer faces the true cost of drawing on internal capacity.
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Registry ID ref:445f3cc1e0fa · see in the full table