供应链环境中的转移定价、内部营销和价值管理

Transfer Pricing、Internal Marketing and Value Management in the Environment of Interior Supply Chain

研究内部供应链关系是正确理解整个供应链成本管理的一个必要条件。内部供应链中存在内部供应商(转让者)和内部客户(受让者)关系,探讨了内部供应链中的转移定价问题,处理供应链中的转移定价问题,应该将其整合进企业战略,以价值创造和增值为目标,在管理转让者与受让者关系时采用"内部客户"观念,并以价值为基础的绩效评估系统来支持这一观念。

It＇s necessary to study on relationship of interior supply chain in order to understand cost management of supply chain. Relation of internal suppliers and internal customers exists in interior supply chain. The paper studies on transfer pricing of interior supply chain and points out that transfer pricing should integrate business strategy and create and increase value. It should adopt internal customers conception to manage the relation of suppliers and recipients and further provide performance evaluation system based value to support this conception.