求解一道英文会计题

建议你可以参考一本教材：DRURY的management and cost accounting.里面有一章专门讲transfer pricing的。从我所学习的知识来看，最好的解决方法是两部法（two stage），这种方法指的是先以marginal cost对上游企业进行补偿，第二步再一提供一笔固定补偿(lump sum fee)，这笔补偿可以cover the full cost plus some profit.如果需要一些资料可以发你邮箱

当把以成本为基础的“内部转移定价”用于一个大型组织（集团）的分支机构之间，描述如何避免作出不佳的方案。你应该用研究与实证来支持你的观点。

Proposition 1. Contribution-margin transfer pricing dominates cost-plus transfer
pricing.
Our finding complements Sahay’s (2003, Proposition 1) finding that cost-plus
transfer pricing dominates an entire class of actual cost-based transfer pricing
methods with markups that are not conditioned on the buyer’s revenues. Proposition 1
is also related to Baldenius, Reichelstein, and Sahay (1999, Propositions 4 and 5),
who show for each of the two one-sided investment cases that negotiated transfer
pricing (which technically equals contribution-margin transfer pricing with
exogenous γ ) dominates reported standard-cost transfer pricing under constrained
cost reporting (which technically equals cost-plus transfer pricing). Re-interpreting
Proposition 1 shows that negotiated transfer pricing dominates constrained reported
standard-cost transfer pricing also for the bilateral investment case if the bargaining
power is distributed as outlined in Proposition 1.
Contribution-Margin versus Centralized Standard-Cost Transfer Pricing.
Having identified contribution-margin pricing as being superior to cost-plus transfer
pricing, we now compare contribution-margin transfer pricing with centralized
standard-cost transfer pricing. The two methods differ significantly in that, under
centralized standard-cost pricing the buyer neglects his cost information s1 at the trading stage, whereas under contribution-margin pricing there is a flexibility
advantage as the buyer bases his trade decision on his cost information.

你还真有问题百度一下啊?是scu的同学么?谷歌上有一些东西,可以用的嘛~

哈哈.....好有趣!!想不到有人整条问题放上来了....真的...笑翻了

我去这不是我们作业的最后一题吗？楼主解决了吗？求指导呀。