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Transfer Prices and Management Accounting

  • Book
  • © 2015

Overview

Authors:
  1. Peter Schuster

    1. Faculty of Business and Economics, University of Applied Sciences, Schmalkalden, Germany

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  • Comprehensive development of the concept of transfer prices in one dedicated book
  • Innovative controversial approach to the functions and effectiveness of various types of transfer prices
  • Very useful for stimulating class room discussions
  • Offers numerous examples and exercise which help gain a solid conceptual understanding
  • Includes supplementary material: sn.pub/extras

Part of the book series: SpringerBriefs in Accounting (BRIEFSACCOUNTING)

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Table of contents (8 chapters)

  1. Front Matter

    Pages i-x
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  2. Cost and Management Accounting

    • Peter Schuster
    Pages 1-4

  3. Functions and Types of Transfer Prices

    • Peter Schuster
    Pages 5-14

  4. Market-Based Transfer Prices

    • Peter Schuster
    Pages 15-22

  5. Cost-Based Transfer Prices

    • Peter Schuster
    Pages 23-42

  6. Negotiated Transfer Prices

    • Peter Schuster
    Pages 43-50

  7. Transfer Prices and Behavioural Control

    • Peter Schuster
    Pages 51-59

  8. Summary

    • Peter Schuster
    Pages 61-62

  9. Assessment Material

    • Peter Schuster
    Pages 63-67

  10. Back Matter

    Pages 69-71
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Keywords

About this book

Transfer 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.

Authors and Affiliations

  • Faculty of Business and Economics, University of Applied Sciences, Schmalkalden, Germany

    Peter Schuster

Bibliographic Information

  • Book Title: Transfer Prices and Management Accounting

  • Authors: Peter Schuster

  • Series Title: SpringerBriefs in Accounting

  • DOI: https://doi.org/10.1007/978-3-319-14750-5

  • Publisher: Springer Cham

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: The Author(s) 2015

  • Softcover ISBN: 978-3-319-14749-9Published: 17 March 2015

  • eBook ISBN: 978-3-319-14750-5Published: 13 February 2015

  • Series ISSN: 2196-7873

  • Series E-ISSN: 2196-7881

  • Edition Number: 1

  • Number of Pages: X, 71

  • Number of Illustrations: 7 b/w illustrations

  • Topics: Accounting/Auditing, Organization

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