摘要
集团化下的大企业,各个责任主体分权管理,责任核算。相互之间提供劳务或转换产品以及责任结转时,为了明确各责任中心的责与权,不可避免要引入内部转移价格。在制定内部转移价格时,应明确有关内部转移价格制定的原则。诸如:为何要有内部转移价格、内部转移价格制定方法以及内部转移结算方式等问题。
The group of large enterprises, the main responsibility of the various decentralized management, and accounting responsibilities. Each other and providing labor services or conversion products, and the responsibility carried forward, in order to etear the responsibility of the centre and the right to select, inevitably to the introduction of the internal transfer price. In the development of the internal transfer price, should be clearly related to the development of the internal transfer pricing principles. Such as ： Why should the internal transfer price, the internal transfer price of the development of methods and internal transfer of billing methods, and other issties.
出处
《经济研究导刊》
2008年第7期79-80,共2页
Economic Research Guide
关键词
内部转移价格
分权管理
责任会计
internal transfer prices
decentralized management
responsibility for accounting
