Dysfunctionality of two-part transfer pricing in investment centers' performance assessment

The paper discusses the question of the ability of the two-part transfer pricing system to stimulate investment centers to reject projects with positive NPV and to accept projects with negative NPV when there is no external market for intermediate products. The study revealed under which circumstanc...

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Veröffentlicht in:	Management 2020-12, Vol.25 (2), p.291-304
Hauptverfasser:	Guzikova, Liudmila, Nechitaylo, Igor A
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting - Business Administration Business Economy / Management Corporate profits Costs Decentralization Decision making economic profit Financial analysis Financial Markets Fixed assets Investigations investment center Investments Net present value Prices Production capacity Profit centers real option Theory of constraints transfer price Transfer pricing two-part transfer pricing system
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