摘要
根据企业集团的特点 ,结合微观经济学、管理经济学知识 ,运用数学建模 ,提出了制订内部转移价格的新方法———基于边际成本的制定内部转移价格法。
According to the characteristics of corporation groups and the theories of microeconomics and management economics, a new method——marginal cost based transfer prices——is presented, and a mathematic model is built to calculate the marginal cost based transfer prices.
关键词
内部贸易
转移价格
次优化
边际成本
internal trade
transfer prices
suboptimization
marginal cost
