试论煤矿井下生产内部转移价格的制定

Discussion on the Formulation of Internal Transfer Price of Underground Coal Mine Production

内部转移价格是煤矿井下生产进行市场化管理的关键因素,是煤矿井下生产内部市场主体进行成本核算、考核与控制的主要依据和标准。制定煤矿井下生产内部转移价格的基础,是将作业成本法引入标准成本,从成本对象与资源耗费的关系着手,以解决市场价格定价、协商定价、成本定价等定价方法将低效率因素纳入内部转移价格等问题,并形成标准作业成本与内部市场转移价格相互校验及动态修正机制。

Internal transfer price is a key factor for marketization management of underground coal mine production, and the main basis and standard for the underground production market subject to conduct cost accounting,assessment and control. Standard activity-based costing is taken as the basis for formulating internal transfer price of underground coal mine production, which means to draw activity-based costing into standard cost,and from the relations of cost objects and resources consumption to re- solve problems of internal transfer price incurred by pricing issues like pricing according to market price, pricing by consulta- tion,pricing by cost,etc, which usually result in inefficiency,hence a mutual verifying and dynamic rectification mechanism for standard activity-based cost and internal market transfer price is formulated.