ShopSpell

Internal Pricing (foundations And Trends(r) In Accounting) [Paperback]

$88.99       (Free Shipping)
100 available
  • Category: Books (Business & Economics)
  • Author:  Tim Baldenius
  • Author:  Tim Baldenius
  • ISBN-10:  1601982704
  • ISBN-10:  1601982704
  • ISBN-13:  9781601982704
  • ISBN-13:  9781601982704
  • Publisher:  Now Publishers Inc
  • Publisher:  Now Publishers Inc
  • Pages:  106
  • Pages:  106
  • Binding:  Paperback
  • Binding:  Paperback
  • Pub Date:  01-Aug-2009
  • Pub Date:  01-Aug-2009
  • SKU:  1601982704-11-MPOD
  • SKU:  1601982704-11-MPOD
  • Item ID: 100807774
  • Seller: ShopSpell
  • Ships in: 2 business days
  • Transit time: Up to 5 business days
  • Delivery by: Dec 18 to Dec 20
  • Notes: Brand New Book. Order Now.
Internal Pricing surveys the transfer pricing literature with a focus on commonly-used pricing schemes using incomplete contracting models. Chapter 2 develops the basic symmetric information model to compare the performance of cost-based and negotiated pricing in the absence of external input markets. Chapter 3 considers market-based pricing and the role of internal price adjustments; it ignores investments and focuses solely on trading incentives. Chapter 4 adds investments to the model of Chapter 3 and shows that investment opportunities further strengthen the case for internal adjustments. Chapter 5 reconsiders the initial analysis of Chapter 2 for the case of asymmetrically informed divisional managers. The book ends with the author's conclusions and an appendix including the mathematical proofs. A key theme running through Internal Pricing is that the firm's central office (i.e., headquarters) plays a rather limited role in mediating individual transactions. This captures the stylized empirical fact that in most firms, headquarters designs the broad rules of the game by choosing a pricing mechanism and compensation contracts, but usually does not get involved in pricing on a product-by-product basis.
Add Review