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