Transfer prices - Revision history

DavidWashington: minor updates

2012-10-10T04:24:59Z

minor updates

DavidWashington: minor updates

2012-08-25T09:02:06Z

minor updates

Dienstl-Arnegger at 14:29, 11 April 2012

2012-04-11T14:29:19Z

65.197.242.110: OfBdDmxim

2011-05-13T15:03:11Z

OfBdDmxim

206.169.53.170: /* IGC-DEFINITION */

2011-05-12T11:32:03Z

IGC-DEFINITION

61.183.225.94: /* Source */

2011-05-12T01:57:57Z

Source

Thomka at 20:52, 12 January 2011

2011-01-12T20:52:25Z

Markus Berger-Vogel: /* IGC-DEFINITION */

2010-12-14T08:00:56Z

IGC-DEFINITION

Markus Berger-Vogel: /* IGC-DEFINITION */

2010-09-01T11:20:04Z

IGC-DEFINITION

Markus Berger-Vogel: New page: == IGC-DEFINITION == '''Transfer prices'''
The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchangi...

2010-08-25T08:37:28Z

New page: == IGC-DEFINITION == '''Transfer prices'''<br> The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchangi...

New page

== IGC-DEFINITION ==
'''Transfer prices'''<br>
The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchanging goods and services between interrelated companies or divisions within a single company or group. If services are exchanged between cost centers, then the term internal cost allocation is used.
Within corporations the problem arises that the supplying company allocates structure costs and profit elements to its delivery price (also called transfer price). For the receiving company these transfer prices are like external material costs, i.e. as if this material would have been bought from outside suppliers. The receiver therefore has no transparency over allocated cost elements. This can lead to the situation that the individual company maximizes its own profit without taking the overall interests of the corporation into consideration. Therefore, corporate controllers should design corporate management accounting systems in a way that the total contribution margin throughout the corporation is transparent. They have to ensure that for decision-taking the proportional costs and the contribution volume, over all levels of production, are known to the person fixing the contract with the outside customer.

from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]

== Source ==

[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]

@@ Line 1: / Line 1: @@
-== Source ==
+== 87 Year Old Woman Named Rose ==
-[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
+The first day of school our professor introduced himself and challenged us to get to know someone we didnt already know. I stood up to look around when a gentle hand touched my shoulder.
-[[Category:Planning]], [[Category:Financial accounting]]
+  [[http://goodvillenews.com/87-Year-Old-Woman-Named-Rose-aoGprf.html 87 Year Old Woman Named Rose]]
 [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
-== Stop Using The Wrong Type of Intelligence ==
+== Life Through A Camera Lens ==
-A man should hear a little music, read a little poetry, and see a fine picture every day of his life, in order that worldly cares may not obliterate the sense of the beautiful which God has implanted in the human soul. Johann Wolfgang von Goethe
+ "I couldnt believe how beautiful the ocean was, he commented. Ive never seen an ocean before, and then to get to see palm trees in person, and to even touch them. It was just amazing. He began thumbing through a series of photographs on his phone, each displaying an image of a palm tree."
-  [[http://goodvillenews.com/Stop-Using-The-Wrong-Type-of-Intelligence-6IGOxm.html Stop Using The Wrong Type of Intelligence]]
+  [[http://goodvillenews.com/Life-Through-A-Camera-Lens-25qJsz.html Life Through A Camera Lens]]
 [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
-== Learning from the Wisdom of the Body ==
+== How to Think Like an Ecosystem ==
-"Its amazing that our interpretation of experiences can generate intense visceral responses. The fact that we get goosebumps when we are inspired or afraid is one of many everyday indicators of just how deeply and intricately connected our minds and bodies are. In fact, the mind and body are an intertwined whole -- and there is great wisdom in the totality of our mind-body experience.
+Gradually its dawned on me: We humans are creatures of the mind. We perceive the world according to our core, often unacknowledged, assumptions. They determine, literally, what we can see and what we cannot. Nothing so wrong with that, perhapsexcept that, in this crucial do-or-die moment, were stuck with a mental map that is life-destroying.
-  [[http://goodvillenews.com/Learning-from-the-Wisdom-of-the-Body-lJQFSo.html Learning from the Wisdom of the Body]]
+  [[http://goodvillenews.com/How-to-Think-Like-an-Ecosystem-YZEJSQ.html How to Think Like an Ecosystem]]
 [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
-== Guerilla Gardener Plants Joy in Potholes ==
+== Mr. Happy Man ==
-Theyre the bane of cyclists and motorists alike, but one urban gardener has grown a fondness for potholes after deciding to spruce up cities around Europe by filling them up with miniature flower arrangements. Australian Steve Wheen, 34, who lives in London, has been using flowers and small-scale objects to transform urban potholes for the last three years. The self-styled guerrilla gardener has created mini gardens all around his home city but has now decided to bring joy to commuters across Europe with his unusual pothole creations.
+For six hours each day, Bermudas Johnny Barnes stands at a busy traffic intersection telling all who pass that he loves them. His delight and sincerity are infectious, and the people of the island love him back. His service is a simple reminder of the power of happiness and loving-kindness to change any day for the better
-  [[http://goodvillenews.com/Guerilla-Gardener-Plants-Joy-in-Potholes-CnUGQR.html Guerilla Gardener Plants Joy in Potholes]]
+  [[http://goodvillenews.com/Mr-Happy-Man-VDrbVr.html Mr. Happy Man]]
 [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
-== Seeking Silence & Stillness in the Rush of Business Life ==
+== 7 Helpful Pointers To Activate The Flow Of Abundance ==
-Pico Iyer -- essayist, author, travel writer and thinker -- has a unique perspective on many things. His physical domain ranges from California (where he lived as a child) and England (where he studied) to Cuba, North Korea and Ethiopia (which he visited) and Japan (where he resides). His mental domain knows no limiting boundaries. In this interview with Wharton associate dean and chief information officer Deirdre Woods and Knowledge@Wharton
+We all want abundance in some form or another, whether it is wealth in the monetary sense to being richly blessed with meaningful relationships or even to achieve self-mastery the wealth of spirit. In this past decade, and, even prior to that, we have been introduced to the idea of the Law of Attraction with popular books such as The Secret and the Jerry and fEsther Hicks series, just to name a few.
-  [[http://goodvillenews.com/Seeking-Silence-Stillness-in-the-Rush-of-Business-Life-LCK85X.html Seeking Silence & Stillness in the Rush of Business Life]]
+  [[http://goodvillenews.com/7-Helpful-Pointers-To-Activate-The-Flow-Of-Abundance-zzz02J.html 7 Helpful Pointers To Activate The Flow Of Abundance]]
 [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]

← Older revision		Revision as of 09:02, 25 August 2012
Line 11:		Line 11:

	[[Category:Planning]], [[Category:Financial accounting]]		[[Category:Planning]], [[Category:Financial accounting]]
		+
		+	== Daughter Saves Father by Lifting Car Off Him ==
		+
		+	A fast acting 22-year-old has been hailed a hero after she lifted up a car weighing a ton and a half to save her father, who became crushed under his BMW 525i.
		+
		+	[[http://goodvillenews.com/Daughter-Saves-Father-by-Lifting-Car-Off-Him-Ytw5BL.html Daughter Saves Father by Lifting Car Off Him]]
		+
		+	[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
		+
		+	== Stop Using The Wrong Type of Intelligence ==
		+
		+	A man should hear a little music, read a little poetry, and see a fine picture every day of his life, in order that worldly cares may not obliterate the sense of the beautiful which God has implanted in the human soul. Johann Wolfgang von Goethe
		+
		+	[[http://goodvillenews.com/Stop-Using-The-Wrong-Type-of-Intelligence-6IGOxm.html Stop Using The Wrong Type of Intelligence]]
		+
		+	[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
		+
		+	== Learning from the Wisdom of the Body ==
		+
		+	"Its amazing that our interpretation of experiences can generate intense visceral responses. The fact that we get goosebumps when we are inspired or afraid is one of many everyday indicators of just how deeply and intricately connected our minds and bodies are. In fact, the mind and body are an intertwined whole -- and there is great wisdom in the totality of our mind-body experience.
		+
		+	[[http://goodvillenews.com/Learning-from-the-Wisdom-of-the-Body-lJQFSo.html Learning from the Wisdom of the Body]]
		+
		+	[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
		+
		+	== Guerilla Gardener Plants Joy in Potholes ==
		+
		+	Theyre the bane of cyclists and motorists alike, but one urban gardener has grown a fondness for potholes after deciding to spruce up cities around Europe by filling them up with miniature flower arrangements. Australian Steve Wheen, 34, who lives in London, has been using flowers and small-scale objects to transform urban potholes for the last three years. The self-styled guerrilla gardener has created mini gardens all around his home city but has now decided to bring joy to commuters across Europe with his unusual pothole creations.
		+
		+	[[http://goodvillenews.com/Guerilla-Gardener-Plants-Joy-in-Potholes-CnUGQR.html Guerilla Gardener Plants Joy in Potholes]]
		+
		+	[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
		+
		+	== Seeking Silence & Stillness in the Rush of Business Life ==
		+
		+	Pico Iyer -- essayist, author, travel writer and thinker -- has a unique perspective on many things. His physical domain ranges from California (where he lived as a child) and England (where he studied) to Cuba, North Korea and Ethiopia (which he visited) and Japan (where he resides). His mental domain knows no limiting boundaries. In this interview with Wharton associate dean and chief information officer Deirdre Woods and Knowledge@Wharton
		+
		+	[[http://goodvillenews.com/Seeking-Silence-Stillness-in-the-Rush-of-Business-Life-LCK85X.html Seeking Silence & Stillness in the Rush of Business Life]]
		+
		+	[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]

← Older revision		Revision as of 14:29, 11 April 2012
Line 1:		Line 1:
−	~~At last~~, ~~someone comes up~~ with the ~~"right" awnser!~~	+	== IGC-DEFINITION ==
		+	'''Transfer prices / [[:de:Verrechnungspreise\|Verrechnungspreise]]'''<br>
		+	The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchanging goods and services between interrelated companies or divisions within a single company or group. If services are exchanged between cost centers, then the term [[Internal services\|internal cost allocation]] is used.
		+	Within corporations the problem arises that the supplying company allocates structure costs and profit elements to its delivery price (also called transfer price). For the receiving company these transfer prices are like external material costs, i.e. as if this material would have been bought from outside suppliers. The receiver therefore has no transparency over allocated cost elements. This can lead to the situation that the individual company maximizes its own profit without taking the overall interests of the corporation into consideration. Therefore, corporate controllers should design corporate management accounting systems in a way that the total contribution margin throughout the corporation is transparent. They have to ensure that for decision-taking the proportional costs and the contribution volume, over all levels of production, are known to the person fixing the contract with the outside customer.
		+
		+	from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
		+
		+	== Source ==
		+
		+	[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
		+
		+	[[Category:Planning]], [[Category:Financial accounting]]

← Older revision		Revision as of 15:03, 13 May 2011
Line 1:		Line 1:
−	~~YMMD~~ with ~~that awsenr~~! TX	+	At last, someone comes up with the "right" awnser!

← Older revision		Revision as of 11:32, 12 May 2011
Line 1:		Line 1:
−	~~== IGC-DEFINITION ==~~	+	YMMD with that awsenr! TX
−	~~'''Transfer prices / [[:de:Verrechnungspreise\|Verrechnungspreise]]'''<br>~~
−	The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchanging goods and services between interrelated companies or divisions within a single company or group. If services are exchanged between cost centers, then the term [[Internal services\|internal cost allocation]] is used.
−	Within corporations the problem arises that the supplying company allocates structure costs and profit elements to its delivery price (also called transfer price). For the receiving company these transfer prices are like external material costs, i.e. as if this material would have been bought from outside suppliers. The receiver therefore has no transparency over allocated cost elements. This can lead to the situation that the individual company maximizes its own profit without taking the overall interests of the corporation into consideration. Therefore, corporate controllers should design corporate management accounting systems in a way that the total contribution margin throughout the corporation is transparent. They have to ensure that for decision-taking the proportional costs and the contribution volume, over all levels of production, are known to the person fixing the contract with the outside customer.
−
−	~~from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]~~
−
−	YMMD with that ~~awsner~~! TX

← Older revision		Revision as of 01:57, 12 May 2011
Line 6:		Line 6:
	from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]		from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]

−	~~== Source ==~~	+	YMMD with that awsner! TX
−
−	~~[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]~~
−
−	~~[[Category:Planning]], [[Category:Financial accounting]]~~

← Older revision		Revision as of 20:52, 12 January 2011
Line 9:		Line 9:

	[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]		[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
		+
		+	[[Category:Planning]], [[Category:Financial accounting]]

@@ Line 1: / Line 1: @@
 == IGC-DEFINITION ==
-'''Transfer prices'''<br>
+'''Transfer prices / [[:de:Verrechnungspreise|Verrechnungspreise]]'''<br>
 The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchanging goods and services between interrelated companies or divisions within a single company or group. If services are exchanged between cost centers, then the term [[Internal services|internal cost allocation]] is used.
 Within corporations the problem arises that the supplying company allocates structure costs and profit elements to its delivery price (also called transfer price). For the receiving company these transfer prices are like external material costs, i.e. as if this material would have been bought from outside suppliers. The receiver therefore has no transparency over allocated cost elements. This can lead to the situation that the individual company maximizes its own profit without taking the overall interests of the corporation into consideration. Therefore, corporate controllers should design corporate management accounting systems in a way that the total contribution margin throughout the corporation is transparent. They have to ensure that for decision-taking the proportional costs and the contribution volume, over all levels of production, are known to the person fixing the contract with the outside customer.

Transfer prices - Revision history

DavidWashington: minor updates

DavidWashington: minor updates

Dienstl-Arnegger at 14:29, 11 April 2012

65.197.242.110: OfBdDmxim

206.169.53.170: /* IGC-DEFINITION */

61.183.225.94: /* Source */

Thomka at 20:52, 12 January 2011

Markus Berger-Vogel: /* IGC-DEFINITION */

Markus Berger-Vogel: /* IGC-DEFINITION */

Markus Berger-Vogel: New page: == IGC-DEFINITION == '''Transfer prices''' The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchangi...

Markus Berger-Vogel: New page: == IGC-DEFINITION == '''Transfer prices'''
The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchangi...