A Development of Deterministic and Stochastic Transfer Pricing Models and Their Application to DOD
Abstract
Attempts to initiate user funding at Arnold Engineering and Development Center (AEDC) in the 1968-1971 time period were very unsuccessful. At that time much of the failure was attributed to the uncertainty of demand for the facility's services. The thesis first examines the origination of profit centers and transfer pricing in the private sector of the economy and the manner in which these concepts precipitated user funding in DOD. Next it presents mathematical formulations of optimal transfer prices under static and deterministic market conditions. Conditions of stochastic market demand and cost are then applied to those formulations to provide optimal transfer prices using maximization of expected profit as the decision criterion. Finally the stochastic demand model is applied to a simplified Test and Evaluation environment in order to determine the form of the optimal transfer price at AEDC.
Document Details
- Document Type
- Technical Report
- Publication Date
- May 07, 1973
- Accession Number
- AD0769155
Entities
People
- James D. Bain
Organizations
- Air Force Institute of Technology