Managerial and accounting aspects of transfer prices: a case in the shipping sector

Articolo
Data di Pubblicazione:
2011
Abstract:
The paper gives evidence to the issues that concern the determination of transfer prices based on cost and, through a case study in the shipping sector, analyzes the accounting and managerial implication of transfer prices determined by activity based costing and the relevance for price decisions.
Tipologia CRIS:
1.1 Articolo in rivista
Keywords:
Transfer prices; customer; prices decisions; activity based costing
Elenco autori:
Autori di Ateneo:
Link alla scheda completa:
https://iris.unipv.it/handle/11571/254331
Pubblicato in:
INTERNATIONAL JOURNAL OF KNOWLEDGE, CULTURE AND CHANGE MANAGEMENT
Journal

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