Vấn đề có thể dẫn đến giao dịch tốt hơn cho các đơn vị nếu họ mua hoặc bán bên ngoài công ty, các cuộc đàm phán là tốn thời gian, có thể yêu cầu can thiệp trụ sở Một bộ phận có thể tăng thị phần của lợi nhuận bằng cách tăng chi phí, giảm chi phí của một bộ phận phải được chia sẻ giữa tất cả các đơn vị, đòi hỏi sự tham gia | Inventory Transfer Pricing I 229 Exhibit 16-6 Continued Type of Transfer Pricing Method Profitability Enhancement Performance Review Ease of Use Problems Negotiated Prices Less optimal result than market-based pricing especially if negotiated prices vary substantially from the market May reflect more on manager negotiating skills than on division performance Easy to understand but requires substantial preparation for negotiations May result in better deals for divisions if they buy or sell outside the company negotiations are time-consuming may require headquarters intervention Contribution Allocates final Allows for some Can be difficult to A division can Margins profits among cost centers divisions tend to work together to achieve large profit basis of measurement based on profits where cost center performance is the only other alternative calculate if many divisions involved increase its share of the profit margin by increasing its costs a cost reduction by one division must be shared among all divisions requires headquarters involvement Marginal Cost Maximum profit levels for each division and in total Can measure divisions based on profitability Very difficult to calculate the point at which marginal costs equal revenues Difficulty of cost and price measurement reduced incentive to produce as marginal costs equate to margin prices Cost Plus May result in profit build-up problem so that division selling externally has not incentive to do so Poor for performance evaluation because will earn a profit no matter what cost is incurred Easy to calculate profit add-on Margins assigned do not equate to market-driven profit margins no incentive to reduce costs Opportunity Cost Good way to ensure profit maximization Will drive managers to achieve companywide goals Difficult to calculate and to obtain acceptance within the Too arcane a calculation for ready acceptance requires an organization outside market to determine the opportunity cost the opportunity cost can be .
