1 / 24

Management Control SystemTransfer Pricing and Multinational Considerations

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

umay
Download Presentation

Management Control SystemTransfer Pricing and Multinational Considerations

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


    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?

More Related