Managerial and Accounting Aspects of Transfer Prices: A Case in the Shipping Sector

By Anna Maria Moisello.

Published by The Organization Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

Transfer prices have to assign the value to the services or goods exchanged between the units of a firm or of a group in order to properly manage the interdependencies between them. The method and the criteria determining the value of trades should therefore be defined so as: to push the single unit to act according to the logic of the firm towards the achievement of its objectives, to calculate correctly the economic performance of the units and to be perceived correct by those who work within them. The paper gives evidence to the issues that concern the determination of transfer prices based on cost and, through the case study of DHL Express Italy, analyzes the accounting and managerial implication of transfer prices determined by activity based costing and the relevance for prices decisions.

Keywords: Transfer Prices, Activity-based Costing, Customer, Prices Decisions

International Journal of Knowledge, Culture and Change Management, Volume 10, Issue 12, pp.143-154. Article: Print (Spiral Bound). Article: Electronic (PDF File; 702.492KB).

Dr. Anna Maria Moisello

Researcher, Department of Business and Administration Research, University of Pavia, Pavia, Italy

Graduated in Economics at the University of Pavia (Italy). Doctorate in “Business Economics and Administration” achieved at the “Bocconi University” of Milan (Italy). Current position: researcher in “Business Economics and Administration”; main research interests in management accounting and control. Current teaching: “Business Economics and Administration”, “Management Control” at the faculty of Economics of the University of Pavia.


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