Open AccessApplying An Opportunity Cost General Rule For Transfer Pricing
Author(s) -
Jr. Ralph L. Benke
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v5i1.6368
Subject(s) - transfer pricing , transfer (computing) , opportunity cost , economics , microeconomics , computer science , variable pricing , finance , parallel computing , multinational corporation
Many different rules, procedures, and techniques have been proposed for determining transfer prices. The purpose of this paper is to demonstrate how an opportunity cost general rule for transfer pricing can be applied in several types of economic markets.