Accession Number:

ADA014382

Title:

The Static Theory of Transfer Pricing

Descriptive Note:

Corporate Author:

DEPARTMENT OF THE INTERIOR WASHINGTON DC

Personal Author(s):

Report Date:

1975-01-01

Pagination or Media Count:

16.0

Abstract:

An analysis of the literature of transfer pricing is presented. It is shown that, under assumptions that the firm and its divisions have full deterministic knowledge of their costs and demands, some form of average cost is the appropriate transfer price. What happens when a firm adopts an objective other than profit maximization is further examined.

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE