The Static Theory of Transfer Pricing
Abstract
An analysis of the literature of transfer pricing is presented. It is shown that, under assumptions that the firm and its divisions have full deterministic knowledge of their costs and demands, some form of average cost is the appropriate transfer price. What happens when a firm adopts an objective other than profit maximization is further examined.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 01, 1975
- Accession Number
- ADA014382
Entities
People
- Hermann Enzer
Organizations
- United States Department of the Interior