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Management Control SystemTransfer Pricing and Multinational Considerations

?????? Management Control System. ????:??????????????,?????????????????????????,???????????????????:???????????????????/???????,?????????. ?????? Management Control System. ????:???????????????, ?????????????????,? ?????????????????????:???????????????? ?????(?

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Management Control SystemTransfer Pricing and Multinational Considerations

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    1. ????????????????? Management Control System?Transfer Pricing and Multinational Considerations

    2. ?????? Management Control System ????:??????????????,?????????????????????????,??????????????? ????:???????????????????/???????,?????????

    3. ?????? Management Control System ????:???????????????, ?????????????????,? ????????????????? ????:???????????????? ????? (?)????:1.????(???????? ? ??????????) 2.????? 3.???? (?)????: 1.???? 2.???? 3.???? ??(?????????)

    4. ?????? Management Control System ????:?????????,?????????????????,??????????????????????????? ? ???????????????????? ??(motivation) : ?????(goal congruence) : ??(effort) :

    5. ??? (Decentralization) ????: ????????????????,??? ?????????????,??????,????????????????????????,?????????????????,?????????;?????????????????,?????????(autonomy)??????????,??????????????,??????????????,???????,????????,????????

    6. ??? (Decentralization) ???????? : 1.??????????,????,??? ???? 2.??????,????,??????? ?? 3.??????????,????????? ????? 4.???????????,??????,? ????

    7. ??? (Decentralization) 5.?????????,??????,?? ? ?????? 6.?????????,???????? ????????: 1.??????????????????? ????????? ?? 2.??????????????????? ? ?????? 3.???????????????

    8. ??? (Decentralization) ????????: ???????????????????: (1)???????(????????? ???)? (2)????????????????? ?? (3)?????????? (4)??????????

    9. ???? (Transfer Pricing) ?????????: ??????,?????????? ,?????????????????????????,???????????????,????????????????????,????????????????????

    10. ???? (Transfer Pricing) ?????????: ????(transfer price)??????? ????????????????? ??,?????????????? ????????,???????? ???????,????????? ?????????????

    11. ???? (Transfer Pricing) ?????????: (?)????????(????):??? ????????????? (?)????(????):??????? ??????????? (?)?????(intermediate product): ?????????????????? ??????????,??????? ?????????????????? ????,?????????

    12. ???? (Transfer Pricing) ????: (1)??????????? (2)??????????????? (3)?????,????????? ?????  ????: (?)????????? (?)????????? (?)???????? (?)??????? (?)???????

    13. ????????? (Market-Based Transfer Prices) ????????????: (?)??????????????? 1.????????,???????????? ?????????,??????????? ,???????????????,???? ????????? 2.????????,???????????? ,??:(1)?????? (2)?????????? (3)???????????? (4)????????

    14. ????????? (Market-Based Transfer Prices) (?)???????????? (?)?????????????? ???,?????????? ????????? ???????????,?????? ????

    15. ????????? (Market-Based Transfer Prices) ????:(1)??????????? (2)??????????? (3)??????? (4)???????????? ????:(1)????????? (2)?????????????????? ? ?? (3)?????????????,???? ????? (4)???????????,????? ?? (5)???????????,?????? ???????????

    16. ????????? (Cost-Based Transfer Prices) ????????????????????? ????????: (?)?????? (?)?????? (?)???????????????? ?? (?)???? (?)????

    17. ????????? (Cost-Based Transfer Prices) ????: (1)?????????????,????? ?? (2)?????????????,?????? ???? (3)???????????,???????? ????: (1)?????????? (2)????????? (3)????????????

    18. ??????? (Negotiated Transfer Prices) ????:?????????????????? ?????,??????????????? ????????????????????? ???,????????,???????? ????????? ????:(1)???????????,??? ???? (2)????????????,?? ???????????? ????:(1)??????????????? (2)??????,?????,?? ??????,???????? ?

    19. ??????? ????:????????????? ????????,???? ????? ????:1.?????????????? 2.?????????? ????:1.????????,????? ???,???????? 2.????????,????? ???????

    20. ???? (Dual P ricing) ???????????,??????????? ??????????????????? ? ????????,????????? ???????????????????(??? ??????????????),????? ????????????????,???? ????????????????????? ????? ??????????????????????? ????????????????????

    21. ??????????? ??????: ??????=@????+@???? *??????????????????? ?????????,??????? *??????????????????? ,????????????,????? ?????

    22. ??????????? ?????????????,?????0? ???:  ??????=@???? ?????????????,??????? ???????????????: ??????=@????+(@???? -@????)

    23. ??????? ??? ??? ???? $200 $300 ???? 120 150 ??????: ?????????$200 -120 = $80 ????????????$300 –(150+200) = $50 ????,?????????????,???? $300-(120+150)=$30 ??:?????????,????????? ?????,???????,????? ???

    24. ??????? ????????(????1000??) ????=$120+(200-120)=$200 ?????????????,??????????? $80 x 1,000=$80,000 ????????(???800??,200??) ????=$120+0=$120 ???????????,??????????? $80 x 800=$64,000 $20 x 200=$ 6,000 $70,000 ??????????????????????$64,000?

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