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dc.contributor.authorSchuster, Peteren_US
dc.date.accessioned2016-07-06T01:18:46Z
dc.date.available2016-07-06T01:18:46Z
dc.date.issued2015en_US
dc.identifier.isbn978-3-319-14749-9en_US
dc.identifier.isbn978-3-319-14750-5en_US
dc.identifier.otherHPU2160147en_US
dc.identifier.urihttps://lib.hpu.edu.vn/handle/123456789/22192
dc.description.abstractTransfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.en_US
dc.format.extent78 p.en_US
dc.format.mimetypeapplication/pdf
dc.language.isoenen_US
dc.publisherSpringer International Publishingen_US
dc.relation.ispartofseriesSpringerBriefs in Accountingen_US
dc.subjectTransfer pricesen_US
dc.subjectManagement accountingen_US
dc.subjectAccountingen_US
dc.titleTransfer Prices and Management Accountingen_US
dc.typeBooken_US
dc.size3.39 MBen_US
dc.departmentEnglish resourcesen_US


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