期刊文献+

信息不对称条件下寡头集团转移定价决策分析 被引量:6

Transfer pricing strategy of oligopoly firms under asymmetric information condition
下载PDF
导出
摘要 研究信息不对称条件下存在中间产品外部市场的寡头集团转移定价决策问题.在不完全竞争中间产品外部市场条件下,当集团之间信息不对称时,对中间产品内外部实行单一定价,转移价格将大于中间产品的边际成本;对中间产品内外部实行差别定价时,转移价格则等于中间产品的边际成本.通过对两种策略的比较可知,寡头集团实行差别定价还是单一定价,取决于中间产品外部市场和最终产品市场的需求价格弹性. The problem of transfer pricing as a strategic device in divisional firms facing duopolistic price competition is analyzed. When external market of intermediate product is imperfect competition and the information is asymmetric between both firms, if headquarters set equal price in internal or external markets of intermediate product, the transfer price would exceed marginal cost; if headquarters set discrimination price in internal or external markets, the transfer price would be equal to marginal cost. By comparing both pricing strategies, whether oligopoly uses discriminating transfer pricing or uniform transfer pricing depends on the demand-price elasticity of the external markets of the intermediate products and the final products.
出处 《控制与决策》 EI CSCD 北大核心 2008年第1期30-34,40,共6页 Control and Decision
基金 国家自然科学基金项目(70602029)
关键词 寡头竞争 转移定价 差别定价 信息不对称 Oligopoly Transfer pricing Discrimination pricing Asymmetric information
  • 相关文献

参考文献20

  • 1Horngren C T,Foster G.Cost accounting:A managerial emphais[M].Englewood Cliffs:Prentice Hall,1987.
  • 2Hirshleifer J.On the economics of transfer pricing[J].J of Business,1956,29(3):172-184.
  • 3Solomons D.Divisional performance,measurement and control[M].Hornewood:Irwin R D,1965.
  • 4Thomas A L.A behavioural analysis of joint-cost allocation and transfer pricing[M].Champaign:Stipes Publishing Company,1980.
  • 5唐小我.无外部市场条件下中间产品转移价格的研究[J].管理科学学报,2002,5(1):12-18. 被引量:57
  • 6Arrow K.Control in large organizations[J].Management Science,1964,10(3):397-408.
  • 7Dopuch N D.Drake accounting implications of a mathematical programming approach to the transfer pricing problem[J].J of Accounting Research,1964,6(2):10-24.
  • 8Samuels J.Opportunity costing:An application of mathematical programming[J].J of Accounting Research,1965,3(2):182-191.
  • 9Benke R L Jr,Edwards J D.Transfer pricing:Techniques and uses[M].New York:National Association of Accountants,1980.
  • 10Sahay S A.Transfer pricing based on actual cost[J].J of Management Accounting Research,2003,15 (2):177-192.

二级参考文献33

  • 1詹姆斯 R麦圭根 李国津(译).管理经济学:应用、战略与策略[M].北京:机械工业出版社,2000.493-499.
  • 2马德庆 马月才.管理经济学(修订本)[M].北京:中国人民大学出版社,1996.280-287.
  • 3H·克雷格·彼德森 吴德庆(译).管理经济学[M].北京:中国人民大学出版社,1998.306-318.
  • 4James F Gatti, D Jacque Grinnell, Oscar W Jensen. Replicating a free market for alternative approach to transfer pricing [J]. Journal of Business & Economic Studies, 1997,3(2) : 43-- 62.
  • 5Eccles R G. Transfer pricing as a problem of agency [A]. J W Pratt and R J Zeckhauser. Principles and Agents :The Structure of Business [C]. Boston : Harvard Business School Press, 1985,151 -- 186.
  • 6Grabski S V. Transfer pricing in complex organizations: a review and integration of recent empirical and analytical research [J]. Journal of Accounting Literature, 1985, (4): 33--75.
  • 7Ronen J, McKinney G. Transfer pricing for divisional autonomy [J]. Journal of Accounting Research, 1970, 8(1):99--112.
  • 8Hirshleifer J. On the economics of transfer pricing [J]. Journal of Business, 1956, 29(3): 172--184.
  • 9Dean J. Decentralization and intracompany pricing [J]. Harvard Business Review, 1955, 33(4): 65--74.
  • 10Cats-Baril, William L, James F Gatti, D J Grinnell. Making transfer pricing fit your needs [J]. CMA, 1988, 62(5) :40--44.

共引文献79

同被引文献50

引证文献6

二级引证文献12

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部