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선형계획모형에 의한 대체가격의 결정
Determination of Transfer Price Using Linear Programming

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Authors
김성기
Issue Date
2003-09
Publisher
서울대학교 경영대학 경영연구소
Citation
경영논집, Vol.37 No.2∙3, pp. 1-13
Keywords
transfer pricegoal congruenceperformance evaluationdivisional autonomylinear programming
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.
ISSN
1229-0491
Language
Korean
URI
http://hdl.handle.net/10371/43357
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College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.37 (2003)
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