internal transfer price是什么意思

网络释义

用法例句

Also it includes transfer price explicitly.

本模型涵盖了供应商、制造商和分销商三个环节,并且引入了转让价格作为清晰的决策变量,通过以税后利润为目标的战略设计和环节总成本最低的作业计算完成,完成供应链的成本优化和管理。

The enterprise internal transferring price is one that is adopted in the course of trade of each side inside an enterprise group,which directly shifts the capital flow and the profit level of the enterprise group.

企业内部转移价格是企业集团内部相关联各方在交易过程中所采用的价格。

It is very important to make rational internal transfer prices of enterprises, which can perfect enterprise internal check, cut down production consumption and costs.

制定科学合理的公司内部转移价格,对完善企业内部经济核算、降低生产消耗和产品价格,从而提高产品竞争力,有着十分重要的作用。

Referencing efficiency study paradigm in cameralistics study the fairness of internal transfer price,in order to improve fairness and efficiency together.

从系统论、战略理论、需求理论、分配理论、成本理论出发,借鉴财务学对效率的研究范式,对转移支付的效率性进行了研究,同时借鉴财政学对公平的研究范式,对内部转移价格的公平性进行了研究,以达到公平和效率共同提高的目的。

Enterprise management should rightly understand and master how to understand the effect of internal transfer price on compiling budget,what principle should be followed and what way to adopt for objective and reasonable determination of internal transfer price.

在多责任中心的企业中,相当部分管理人员对内部转移价格问题的认识程度不高,内部转移价格的确定经常成为编制预算的难点问题。

Market price-based transfer price

市价基础的内部转让价格

In the following section, we consider each of these approaches to the transfer price problem.

下面我们分别讨论每种内部转让价格。

In practice, the three most common transfer price employed is cost-based transfer price, market price-based transfer price, and negotiated price.

在实际工作中,常用的方法有三种：成本基础的内部转让价格,市价基础内部转让价格和协议价格。

Thus, the higher the proportion of transfers, the more important is the transfer-pricing method in measuring performance.

因此,内部转移越多,内部转让价格确定方法在绩效评价中越重要。

There are certain guidelines that should be followed when using market price to control transfers between divisions.

以市价作为内部转让价格,应遵循下列准则。

Thus, the market price is generally regarded as the approach to the transfer price

因而以市价基础制定内部转让价格是适当的

A transfer price computed in this way might be based only on the variable costs involved, or fixed cost might also be considered and the transfer price thus based all full (absorption) costs accumulated to the point of transfer.

内部转让价格的成本基础可以是变动成本,或者加以考虑固定费用的全部成本。

Despite these shortcomings, cost-based transfer prices are in fairly common use. Advocates argue that they are easily understood and highly convenient to use.

虽然有上述缺点,但因为成本基础的内部转让价格易于理解和运用,仍受到普遍的使用。

Indeed, the transfer-pricing approaches of many companies bear a marked resemblance to cost allocation.

从表面上看,许多公司的内部转让价格方法与成本分摊有惊人的相似。

Another serious criticism of cost-based transfer prices is their general inability to provide incentive for control of costs.

成本基础内部转让价格的另一个受到非议的是,它们无法激励成本的控制。

intra-group pricing of transfers of technology

集团内技术转让价格

an item of property that is given in part payment for a new one.

以原价的部分价格转让的财产。

Price is an issue only when transfers of products or services among segments are significant.

只有当企业内部各部门发生产品或服务转移的事实时,必须制定转让价格。

What transfer price should control transfers between the two divisions?

控制两部门内部转移的转移价格是多少呢?

Study on Funds Transfer Pricing Mechanism for Commercial Banks;

商业银行内部资金转移价格机制研究

The "financial management" internal transfer prices of re-understanding;

对《财务管理》内部转移价格的再认识

Formulation of Internal Transfer Price Based on Processing Costing Method;

基于作业成本的内部转移价格的制订

The Study on Initialization Allocation and Two-part Tariff of Transfer of Water Rights;

水权初始配置及水权转让的两部制价格研究