期刊文献+

定额法与标准成本法之比较 被引量:7

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作者 解振锁
机构地区 河北邢台学院
出处 《财会月刊(合订本)》 北大核心 2003年第07B期19-20,共2页 Finance and Accounting Monthly
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同被引文献22

  • 1HIRSHLEIFER J. On the economics of transfer pricing[J], the Journal of Business, 1956,29 (3) : 172-184.
  • 2BENKE E. Transfer pricing: techniques and uses[J]. Management Accounting, 1980(6) :44-46.
  • 3LOCOCO L J, Selecting the right transfer-pricing model[J]. Management Accounting,1983(3):74.
  • 4BORKOWSKI S C. International managerial performance evaluation: a five country comparison[J]. Journal of International Business Studies, 1999 (3) : 533-555.
  • 5TANG R Y W. Transfer pricing in the 1990s[J]. Strategic Finance,1992(2) :75.
  • 6GRABSKI S V. Transfer pricing in complex organizations: a review and integration of recent empirical and analytical re- search[J]. Journal of Accounting Literature, 1985,5 (1) : 33-75.
  • 7COOPER R. Hierarchies of activities and ABC concepts[M]. New York: New York Warren Gorham and Lamont,DL, 1993:37.
  • 8HIRSHLEIFER J. On the economics of transfer pricing[J]. The Journal of Business, 1956,29(3) : 172-184.
  • 9Itzhak Sharav: Transfer Pricing-diversity of Goals and Pracitices[J]. Journal of Accountancy, Apr, 1974.
  • 10James Shaub H.. Transfer Pricing in a Decentralized Organization[J]. Management Accounting, 1978 (4) : 33-36.

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