Transfer Pricing!
Автор: Accounting with Maddy
Загружено: 2021-12-06
Просмотров: 1134
Описание:
in zis one I talk about transfer pricing in management accounting which uh is sort of complicated but also VERY fun
transfer pricing occurs between separate divisions in a company, where a supplying division transfers an intermediary product to a receiving division who will then sell the finished good outside the group. the question is: how much do they transfer the good for??
your ideal transfer price will lie within the range: min ; max
being: variable cost + contribution margin of opp.cost ; lower of NMR or market price
and your ultimate choice should take into account whether the group will maximise their profit (looking at their ideal product mix), and the divisions should be happy that they are being evaluated fairly (so you must suss out how bonuses are awarded).
thanks for watching you tiny legends! 💋
jingle by: https://www.bensound.com/
disclaimer: I am not a qualified accountant so cannot guarantee that everything i say in this video is 100% accurate.
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