선형계획모형에 의한 대체가격의 결정

Abstract

It is not unusual that goods and/or services are transferred from one division to other

division within an organization. In the event that such a transfer is done, a question arises as

to what the appropriate transfer price is. This is because transfer price is used (1)to make an

economic decision for the organization as a whole, (2) to evaluate divisional performance, and

(3) to ensure divisional autonomy.

One way to determine the transfer price is to apply the concept of opportunity cost. This

can be done by using linear programming technique. This paper demonstrates the way how

to linear programming is utilized to determine a transfer price.