一个成功的内部转移价格不仅仅要适应企业自身的成本核算机制,又要尽可能避免传统成本计算方法下转移定价所带来的弊病。
A successful mechanism of transfer price can be seasoned with the company costing system, at the same time, it can overcome the inherent shortcomings of the traditional costing system.
此时,就必然要求建立衍生市场来提供完善的风险转移机制和价格发现机制。
Therefore, the derived market should be set up to provide the mechanism of passing of the risk and the mechanism of price discovery. With the development of out economic marke…
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