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Cost allocation in manufacturing-remanufacturing operations
Toktay, L. Beril; Wei, Donna - In: Production and operations management : an international … 20 (2011) 6, pp. 841-847
Persistent link: https://www.econbiz.de/10009405322
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The effects of joint cost allocation on intra-firm trade : a comparison of insulating and non-insulating approaches
Arya, Anil; Glover, Jonathan C.; Mittendorf, Brian - In: Journal of management accounting research : JMAR 29 (2017) 2, pp. 1-10
Persistent link: https://www.econbiz.de/10011924707
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Auswirkungen eines Übergangs von der direkten Methode auf die konsolidierte Körperschaftsteuer-Bemessungsgrundlage auf die zwischenstaatliche Erfolgszuordnung, dargestellt am Beisp...
Scheffler, Wolfram - In: Internationale Aspekte der Unternehmensbesteuerung, (pp. 49-66). 2010
Persistent link: https://www.econbiz.de/10003938488
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Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise
Plesner Rossing, Christian; Rohde, Carsten - In: Management accounting research 21 (2010) 3, pp. 199-216
Persistent link: https://www.econbiz.de/10008658350
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Cost allocation in manufacturing-remanufacturing operations
Toktay, L. Beril (contributor); Wei, Donna (contributor) - 2005
Persistent link: https://www.econbiz.de/10002808217
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Cost allocation as a coordination mechanism
Diaw, Khaled (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001871355
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Die Verteilung von Kosten im Konzern, dargestellt am Beispiel des Altfahrzeug-Gesetzes
Brüggelambert, Gregor; Crüger, Arwed - In: Verrechnungspreise in Unternehmenskooperationen : …, (pp. 89-109). 2003
Persistent link: https://www.econbiz.de/10001976681
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Entry Deterrence Through Credible Commitment to Transfer Pricing at Direct Cost
Matsui, Kenji - 2013
This paper examines the choice between direct and absorption costing in a cost-based transfer pricing system for duopolistic firms competing with product market prices. Existing literature has shown that the adoption of an absorption costing system, which drives up the intrafirm transfer price,...
Persistent link: https://www.econbiz.de/10013088695