Cookies help us deliver our services. By using our services, you agree to our use of cookies. More information

Difference between revisions of "Transfer prices"

From ControllingWiki

Jump to: navigation, search
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.
[quality revision][pending revision]
m
(minor updates)
 
(5 intermediate revisions by 5 users not shown)
Line 1: Line 1:
== 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 ==
+
== 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]]
 +
 
 +
== Life Through A Camera Lens ==
 +
 
 +
"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/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]]
 +
 
 +
== How to Think Like an Ecosystem ==
 +
 
 +
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/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]]
 +
 
 +
== Mr. Happy Man ==
 +
 
 +
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/Mr-Happy-Man-VDrbVr.html Mr. Happy Man]]
 +
 
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 
 +
== 7 Helpful Pointers To Activate The Flow Of Abundance ==
 +
 
 +
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/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]]

Latest revision as of 06:24, 10 October 2012


87 Year Old Woman Named Rose

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.

[87 Year Old Woman Named Rose]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Life Through A Camera Lens

"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." 
[Life Through A Camera Lens]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

How to Think Like an Ecosystem

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.

[How to Think Like an Ecosystem]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Mr. Happy Man

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

[Mr. Happy Man]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

7 Helpful Pointers To Activate The Flow Of Abundance

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.

[7 Helpful Pointers To Activate The Flow Of Abundance]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Personal tools