Publications
Publications
- March 2000
- HBS Case Collection
Transfer Pricing
By: Robert S. Kaplan
Abstract
Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices.
Keywords
Fair Value Accounting; Cost Accounting; Price; Price Bubble; Negotiation; Cost Management; Cost of Capital; Financial Markets; Strategic Planning; Accounting Industry
Citation
Kaplan, Robert S. "Transfer Pricing." Harvard Business School Background Note 100-099, March 2000.