Transfer Pricing Chapter 10 Managerial Accounting Concepts and Empirical Evidence.

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Presentation transcript:

Transfer Pricing Chapter 10 Managerial Accounting Concepts and Empirical Evidence

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration 50,000 + (10,000* $35) = 400,000 Transferred Price $ 50,000 = (10,000* $5)

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration 350,000 Subunit Variable Cost + (10,000 * 4) Cost of external purchase $ 10,000

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Engine United, Inc. Negotiated Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Dehy Company Cost Based Transfer Price Illustration VC =$2* 1,000 units Rev = Sell P * units = $ 8* 1,000 = $ 8,000

Managerial Accounting Concepts and Empirical Evidence Dehy Company Cost Based Transfer Price Illustration VC = $4 * 1,000 units TVC = $ 4,000 + $ 3,000 = $ 7,000 Buying subunit’s own VC

Managerial Accounting Concepts and Empirical Evidence Dehy Company Cost Based Transfer Price Illustration Selling subunit VC ($2,000) + buying subunit VC ($4,000)

Managerial Accounting Concepts and Empirical Evidence Dehy Company Cost Based Transfer Price Illustration

Managerial Accounting Concepts and Empirical Evidence Dehy Company Cost Based Transfer Price Illustration Note: all calculations are to be done using 2,000 units