企业集团内外市场结算及内部转移定价的博弈分析

Balance and Transfer Pricing in Corporation: A Game Theory Analysis

运用博弈论的基本原理,对企业集团内部各利润中心在销售和采购时是采用集团内部结算还是均针对整个外部市场,以及在相互结算时到底是采用以市场价格为基础的内部转移价格还是采用以总成本或变动成本为基础的内部转移价格的决策过程进行系统分析。结果表明,企业集团内部各利润中心在内外部结算的选择和内部转移价格的制定决策上是一种兼顾整个企业集团以及自身利益的理性选择过程。

Applying the basic principle of game theory, the writers analyzed the choice process of inside or outside market and transfer pricing in corporation between on market value and on total cost (or on change cost) . As a result, it is obvious that establishing a strategy to a corporation is a rational choice process of synthesizing the benefits of whole corporation and itself.