Pfaff
Fakultäten » Wirtschaftswissenschaftliche Fakultät » Betriebswirtschaftslehre, Institut für » Prof. Dr. Dieter Pfaff » Pfaff
Completed research project
| Title / Titel | Cost Allocation and Transfer Pricing | ||
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| Abstract (PDF, 14 KB) | |||
| Summary / Zusammenfassung | Accounting theorists have always been interested in mechanisms to coordinate divisionally organized corporations. Undoubtedly, one of the most important methods to solve such organizational difficulties is transfer pricing. Several different transfer pricing systems (e.g. "cost plus type"-, "marginal cost-type"-transfer prices", etc.) have been proposed in (managerial) cost accounting. The aim of this project is to compare the advantages and disadvantages of different transfer pricing systems (in the case of symmetric and asymmetric information between divisional managers and headquarters). | ||
| Publications / Publikationen | Pfaff, D./Pfeiffer, T. (2004): Verrechnungspreise und ihre formaltheoretische Analyse: Zum State of the Art, in: Die Betriebswirtschaft, 64. Jg., S. 296-319. | ||
| Project leadership and contacts / Projektleitung und Kontakte |
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| Funding source(s) / Unterstützt durch |
No project-specific funding |
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| Duration of Project / Projektdauer | Jan 2003 to Dec 2005 |