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선형계획모형에 의한 대체가격의 결정 : Determination of Transfer Price Using Linear Programming
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 김성기 | - |
dc.date.accessioned | 2010-01-25T04:50:55Z | - |
dc.date.available | 2010-01-25T04:50:55Z | - |
dc.date.issued | 2003-09 | - |
dc.identifier.citation | 경영논집, Vol.37 No.2∙3, pp. 1-13 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/43357 | - |
dc.description.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. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영대학 경영연구소 | - |
dc.subject | transfer price | - |
dc.subject | goal congruence | - |
dc.subject | performance evaluation | - |
dc.subject | divisional autonomy | - |
dc.subject | linear programming | - |
dc.title | 선형계획모형에 의한 대체가격의 결정 | - |
dc.title.alternative | Determination of Transfer Price Using Linear Programming | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Kim, Song Ki | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 13 | - |
dc.citation.number | 2∙3 | - |
dc.citation.pages | 1-13 | - |
dc.citation.startpage | 1 | - |
dc.citation.volume | 37 | - |
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