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A frequently-proposed [107] [108] alternative to arm's-length principle-based transfer pricing rules is formulary apportionment, under which corporate profits are allocated according to objective metrics of activity such as sales, employees, or fixed assets. Some countries (including Canada and the United States) allocate taxing rights among ...
The two major objectives of FTP in financial institutions are motivating profitable actions and comparable financial performance evaluation among business units, and when properly utilized, transfer pricing systems allow comparable financial performance evaluation of net fund generators and net fund users. [4]
Ronen's primary research areas include Transfer Pricing, Managerial Accounting & Agency Theory, Objectives of Financial Statements & the Conceptual Framework, and Income Smoothing. Some of his work also focuses on Entrepreneurship, Auditing & Financial Statements Insurance, Disclosure, Earnings Management, Regulatory Policy, and Financial ...
The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking.
This pricing strategy yields a result similar to second-degree price discrimination. The two-part tariff increases welfare because the monopolistic markup is eliminated. However, an upstream monopolist may set higher secondary prices, which may reduce welfare. An example of two-part tariff pricing is in the market for razors. [36]
From January 2008 to December 2012, if you bought shares in companies when H. Patrick Swygert joined the board, and sold them when he left, you would have a -46.0 percent return on your investment, compared to a -2.8 percent return from the S&P 500.
Rates on a 15-year mortgage stand at an average 6.18% for purchase and 6.22% for refinance, down 6 basis points from 6.24% for purchase and 4 basis points from 6.26% for refinance this time last week.
Determining what your objectives are is the first step in pricing. When deciding on pricing objectives you must consider: 1) the overall financial, marketing, and strategic objectives of the company; 2) the objectives of your product or brand; 3) consumer price elasticity and price points; and 4) the resources you have available.