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Divisional Performance and Transfer Pricing Issues - Coggle Diagram
Divisional Performance and Transfer Pricing Issues
Transfer Pricing
The need for Transfer Pricing
Aims of Transfer Pricing
EVA
NOPAT
Assets
Evaluation of EVA
ROI & RI
Responsibility Centres
Controllability
Information Requirements
Cost-based methods of Transfer Pricing
Standard variable/Marginal cost
Full cost
Dual pricing & two-part tarrif
Market-based approaches to Transfer Pricing
Opportunity cost approach to Transfer Pricing
Practical issues
Negotiation
International Aspects