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An intra-company pricing system in decentralized organizations
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Nam, Sang Oh | - |
dc.date.accessioned | 2010-02-08T07:34:28Z | - |
dc.date.available | 2010-02-08T07:34:28Z | - |
dc.date.issued | 1974-03 | - |
dc.identifier.citation | 경영논집, Vol.8 No.1, pp. 54-103 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/51918 | - |
dc.description | 1974-03 | - |
dc.description.abstract | Intra-company pricing is regarded as an essential part of a decentralized profit control system in any company where divisions buy from and sell to each other. Along with the spread of the use of decentralization or divisionalization as a means of controlling corporation, the theory and application of pricing for intra-company transfers have been a popular topic in recent accounting literature.
Several questions are to be raised and answered in relation to the subject of intra-company pricing. First, how can one measure the performance of divisions. Second, what are the bases for transferring the products between divisions 7 Third, what are the theoretical arguments for these methods 7' Are there any limitations to each method 7 Fourth, if there are many suggested methods for intra-company pricing, what would be the best method for us to use? | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영연구소 | - |
dc.subject | 54-103 | - |
dc.title | An intra-company pricing system in decentralized organizations | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | 남상오 | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 103 | - |
dc.citation.number | 1 | - |
dc.citation.pages | 54-103 | - |
dc.citation.startpage | 54 | - |
dc.citation.volume | 8 | - |
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