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Management Control Systems, Transfer Pricing, and Multinational ...(PPT-60)文档.ppt

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Management Control Systems, Transfer Pricing, and Multinational ...(PPT-60)文档

Management Control Systems,Transfer Pricing, andMultinational Considerations Chapter 22 Learning Objective 1 Management Control Systems Management Control Systems Evaluating ManagementControl Systems Learning Objective 2 Organization Structure Benefits of Decentralization Costs of Decentralization Decentralization inMultinational Companies Responsibility Centers Learning Objective 3 Transfer Pricing Transfer Pricing Learning Objective 4 Transfer-Pricing Methods Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Transfer-PricingMethods Example Learning Objective 5 Market-Based Transfer Prices Market-Based Transfer Prices Market-Based Transfer Prices Learning Objective 6 Cost-Based TransferPrices Example Cost-Based TransferPrices Example Cost-Based TransferPrices Example Cost-Based TransferPrices Example Cost-Based TransferPrices Example Cost-Based TransferPrices Example Cost-Based TransferPrices Example Learning Objective 7 Prorating Prorating Prorating Dual Pricing Negotiated Transfer Prices Learning Objective 8 Comparison of Methods Comparison of Methods Comparison of Methods Comparison of Methods Comparison of Methods General Guideline General Guideline General Guideline General Guideline Learning Objective 9 Multinational Transfer Pricing End of Chapter 22 By using market-based transfer prices in a perfectly competitive market, a company can achieve the following: Goal congruence Management effort Subunit performance evaluation Subunit autonomy Market prices also serve to evaluate the economic viability and profitability of divisions individually. When supply outstrips demand, market prices may drop well below th