對替價格決定에 관한 硏究 = A Study on the Transfer Pricing

다국어 초록 (Multilingual Abstract)

Many business organizations have adopted a decentralized structure, in which decision authority is delegated to managers of subordinate activities whose performance is measured in terms of profit earned. Where goods are transferred between profit centers of the same organization, the transfer price represents revenue to the supplying activity and a cost to the receiving activity.
A great many transfer pricing methods have been proposed, each with its own advantages and disadvantages. These methods are, for the most part, variations on four basic types : market-based prices, cost-based prices, prices derived from mathmatical programming models, and negotiated transfer prices.
Each of the transfer pricing methods described appears to have some disadvantage with respect to one or more of the objectives of decentralization. The sole exception is the use of market prices in a perfect(or nearly perfect) external market, where the supplying division is operating at full capacity and both divisions are free to buy and sell in the external market. Other methods risk sub-optimal decision making, sacrifice managers, actual or perceived autonomy, and/or allocate profits in such a manner as to have a disfunctional motivation for one of the managers.
Theoretical researchers have advocated a wide variety of transfer pricing methods. One reason for the diversity of the conclusions reached by theoretical researchers lies in the lack of agreement on the relative priorities of transfer pricing objectives. Survey research has also been inconclusive. Most of the studies are difficult to compare, even in the matter of types of transfer pricing methods employed. Some studies permitted organizations to specify more than one method in use ; others permitted only a single method to be indicated. The types of methods among which subjects could select(or among which subjects' responses were aggregated) were not comparable ; i.e., Some studies list only market, cost and negotiated prices, while others use more detailed breakdowns of the various types.
The results of this study are summaried into the following ;
1. This study evaluate the fours types transfer pricing models in viewpoint of the theoretical criterion and previous empirical studies.
2. In the case of a perfect(or nearly perfect) external market, the market-based pries are preferable to the others.
3. Companies in more uncertain situations use cost-plus as a transfer pricing base rather than market-based prices.
4. There is no best transfer pricing technique for every situation, every company is considered to select a transfer pricing system best suitable for it's own environment.
5. The above results, however, are contingent upon the methodology adopted in this research.
6. In order to reverse the present research imbalance in this area, more detailed empirical, rather than theoretical research seems necessary.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 對替價格決定에 관한 基礎知識
• 1. 組織의 分化와 統合
• 2. 動機賦與와 事業部制
• 3. 事業部制와 對替價格制度
• Ⅲ. 對替價格決定方法에 관한 理論的 考察
• 1. 市場價格基準法에 의한 對替價格
• 2. 原價基準法에 의한 對替價格
• 3. 數理計劃法에 의한 對替價格
• 4. 協定對替價格法
• Ⅳ. 諸對替價格法의 理論的 및 旣實證的 硏究에 의한 評價
• 1. 評價項目의 分類와 評價基準의 選擇
• 2. 理論的 評價
• 3. 旣實證的 硏究에 의한 評價
• 4. 最適對替價格法의 選定
• Ⅴ. 結論
• 參考文獻