what criteria can designing a transfer pricing policy？
A: division performance measurement
B: goal congruence
C: market price
D: divisional autonomy
A: division performance measurement
B: goal congruence
C: market price
D: divisional autonomy
举一反三
- Which of the following is NOT a method of transfer pricing? A: Cost plus transfer price B: Internal price C: Market-based transfer price D: Two part transfer price
- In international market, which of the following is (and/or are) “closed market” prices（ ） A: Agreement price B: Monopoly price C: Commodity exchange price D: Transfer price
- Division Big does have excess capacity to produce Product XX. The division can sell Product XX for $10 per unit outside the company. Variable costs are $6 per unit. Division Small wants to purchase Product XX from Division Big to use in Product ZZ. The selling price of Product ZZ is $25 per unit and variable costs to finish the product after the transfer are $12 per unit. An outside supplier will sell Product XX for $12. What is the minimum transfer price for Division Big?
- ( ) Pricing means the price of a product is initially set at a price lower than the eventual market price, to attract new customers.
- Which of the following pricing strategies would likely be used in a market where no other competitive products are available ？（） A: cost-based pricing B: penetration pricing C: predatory pricing D: price skimming E: defensive pricing