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Lecture Fundamentals of cost accounting (4th edition): Chapter 15 - Lanen, Anderson, Maher

(BQ) Chapter 15: Transfer pricing. A common example of decentralized decision making occurs when business units (divisions) within the organization buy goods and services from one another and when each is treated as a profit center (i.e., when each unit manager is evaluated on reported unit profit). When such an exchange occurs, the accounting systems in the two divisions record the transaction as if it were an ordinary sale (purchase) to (from) an external customer (supplier). | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Transfer Pricing Chapter 15 Chapter 15: Transfer Pricing A common example of decentralized decision making occurs when business units (divisions) within the organization buy goods and services from one another and when each is treated as a profit center (i.e., when each unit manager is evaluated on reported unit profit). When such an exchange occurs, the accounting systems in the two divisions record the transaction as if it were an ordinary sale (purchase) to (from) an external customer (supplier). Learning Objectives LO 15-1 Explain the basic issues associated with transfer pricing. LO 15-2 Explain the general transfer pricing rules and understand the underlying basis for them. LO 15-3 Identify the behavioral issues and incentive effects of negotiated transfer prices, cost-based transfer prices, and market-based transfer. LO 15-4 Explain the economic consequences of multinational transfer prices. LO 15-5 Describe the role of transfer prices in segment reporting. After completing this chapter you should be able to: 1. Explain the basic issues associated with transfer pricing. 2. Explain the general transfer pricing rules and understand the underlying basis for them. 3. Identify the behavioral issues and incentive effects of negotiated transfer prices, cost-based transfer prices, and market-based transfer prices. 4. Explain the economic consequences of multinational transfer prices. And 5. Describe the role of transfer prices in segment reporting. Transfer Pricing LO 15-1 Explain the basic issues associated with transfer pricing. Transfer Price The value or amount recorded in a firm’s accounting records when one business unit . | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Transfer Pricing Chapter 15 Chapter 15: Transfer Pricing A common example of decentralized decision making occurs when business units (divisions) within the organization buy goods and services from one another and when each is treated as a profit center (i.e., when each unit manager is evaluated on reported unit profit). When such an exchange occurs, the accounting systems in the two divisions record the transaction as if it were an ordinary sale (purchase) to (from) an external customer (supplier). Learning Objectives LO 15-1 Explain the basic issues associated with transfer pricing. LO 15-2 Explain the general transfer pricing rules and .