多产品企业集团的中间产品转移定价策略分析精选.pdf

2005 7 7 : 2005) 慕银平, 唐小我, 刘 英 ( , 610054) : , . , , ; , ; , , , . : ; ; ; : F202; F2240 : A Analysis on Transfer Pricing trategy for Multiproduct Firms MU Yinping, TANG Xiaowo, LIU Ying ( chool of Management, University of Electronic cience andTechnology, Chengdu 610054, China) Abstract: This paper analysis on transfer pricing strategy for multiproduct firms. The paper points out that optimal transfer pricing strategy may change with the variety of the final products. When final products are complementary, transfer price should be less than marginal cost of intermediate goods. If final products are independent, transfer price should be equal to marginal cost of intermediate goods; when final products are substitutable, transfer price should be higher than marginal cost of intermediate goods, and the transfer price may increase with the increasing of substitutability. Key words : multi product; transfer price; marginal cost; firm 1 , . Hirshleifer ( 1956) , , [1] , , . ( olomons( 1965) [ 2] , Horngren Foster( 1987) [ 3] , Thomas( 1980) [ 4] ) . ( 2002) , n , [5] , . , . Arrow( 1964) , Dopuch Drake( 1964) , amuels( 1965) [ 6~ 8] , . Benke Edwards( 1980) [ 9] . Harris, Kribel, Raviv ( 1982) , ( ) , , N .