The Value of Negotiating Cost-Based Transfer Prices
Chwolka A, Martini JT, Simons D (2010)
Business Research 3(2): 113-131.
Zeitschriftenaufsatz
| Veröffentlicht | Englisch
Download
Es wurden keine Dateien hochgeladen. Nur Publikationsnachweis!
Autor*in
Chwolka, Anne;
Martini, Jan ThomasUniBi 
;
Simons, Dirk
;
Simons, DirkEinrichtung
Abstract / Bemerkung
This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast, transfer prices based on full costs provide strong investment incentives for the upstream divisions. However, they fail to coordinate the investment decisions. We show that negotiations prevent such coordination failure. In particular, we find that the firm benefits from a higher degree of decentralization so that total profit increases in the number of parameters being subject to negotiations.
VHB-JOURQUAL-Ranking: B
VHB-JOURQUAL-Ranking: B
Stichworte
Transfer pricing;
Centralized management;
Decentralized management;
Investment;
Product differentiation;
Negotiations
Erscheinungsjahr
2010
Zeitschriftentitel
Business Research
Band
3
Ausgabe
2
Seite(n)
113-131
Urheberrecht / Lizenzen
ISSN
2198-3402
eISSN
2198-2627
Page URI
https://pub.uni-bielefeld.de/record/2948577
Zitieren
Chwolka A, Martini JT, Simons D. The Value of Negotiating Cost-Based Transfer Prices. Business Research. 2010;3(2):113-131.
Chwolka, A., Martini, J. T., & Simons, D. (2010). The Value of Negotiating Cost-Based Transfer Prices. Business Research, 3(2), 113-131. https://doi.org/10.1007/bf03342718
Chwolka, Anne, Martini, Jan Thomas, and Simons, Dirk. 2010. “The Value of Negotiating Cost-Based Transfer Prices”. Business Research 3 (2): 113-131.
Chwolka, A., Martini, J. T., and Simons, D. (2010). The Value of Negotiating Cost-Based Transfer Prices. Business Research 3, 113-131.
Chwolka, A., Martini, J.T., & Simons, D., 2010. The Value of Negotiating Cost-Based Transfer Prices. Business Research, 3(2), p 113-131.
A. Chwolka, J.T. Martini, and D. Simons, “The Value of Negotiating Cost-Based Transfer Prices”, Business Research, vol. 3, 2010, pp. 113-131.
Chwolka, A., Martini, J.T., Simons, D.: The Value of Negotiating Cost-Based Transfer Prices. Business Research. 3, 113-131 (2010).
Chwolka, Anne, Martini, Jan Thomas, and Simons, Dirk. “The Value of Negotiating Cost-Based Transfer Prices”. Business Research 3.2 (2010): 113-131.
Alle Dateien verfügbar unter der/den folgenden Lizenz(en):
Creative Commons Namensnennung 4.0 International Public License (CC-BY 4.0):
Link(s) zu Volltext(en)
Access Level
Open Access
Google Scholar