- transfer prices
- переводные (трансфертные, внутрифирменные, внутрикорпорационные) цены ;
Англо-Русский словарь финансовых терминов. 2000.
transfer prices
Смотреть что такое "transfer prices" в других словарях:
transfer prices — The prices at which goods and services are bought and sold between divisions or subsidiaries within a group of companies. The transfer price is a cost to the receiving division and revenue to the supplying division: therefore the transfer price… … Accounting dictionary
transfer prices — The prices at which goods and services are bought and sold between divisions or subsidiaries within a group of companies. The transfer price is a cost to the receiving division and revenue to the supplying division: therefore the transfer price… … Big dictionary of business and management
market-based transfer prices — Transfer prices that are based on market prices. When there is a perfectly competitive market for the goods and services that are bought and sold between divisions of an organization, the transfer price should be the market price. The transfer… … Accounting dictionary
market-based transfer prices — Transfer prices that are based on market prices. When there is a perfectly competitive market for the goods and services that are bought and sold between divisions of an organization, the transfer price should be the market price. The transfer… … Big dictionary of business and management
maginal-cost transfer prices — Transfer prices set by marginal cost pricing. When there is no market for the goods and services that are bought and sold between the divisions of an organization, the transfer price should be the marginal cost, which is normally assumed to be… … Accounting dictionary
marginal-cost transfer prices — Transfer prices set by marginal cost pricing When there is no market for the goods and services that are bought and sold between the divisions of an organization, the transfer price should be the marginal cost, which is normally assumed to be… … Big dictionary of business and management
cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… … Accounting dictionary
negotiated transfer prices — Transfer prices set by negotiation between the supplying and receiving divisions of an organization. Negotiated transfer prices are appropriate when there is an imperfect market for the goods and services that are bought and sold between… … Accounting dictionary
cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… … Big dictionary of business and management
negotiated transfer prices — Transfer prices set by negotiation between the supplying and receiving divisions of an organization. Negotiated transfer prices are appropriate when there is an imperfect market for the goods and services that are bought and sold between… … Big dictionary of business and management
dual-rate transfer prices — Transfer prices that are set at different levels for the supplying and receiving divisions of an organization. The dual prices method charges a low price, say a price based on the marginal cost, to the buying division, while at the same time… … Accounting dictionary
