Transfer Pricing in the Multinational Firm (Classic Reprint)

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Excerpt from Transfer Pricing in the Multinational Firm The spread of decentralized corporate operations has been accompanied by widespread utilization Of the profit center concept to measure, evaluate, and motivate divisional management. As the implications of the profit center idea have been recognized, the need has arisen for rational systems to price intra-company transfers of goods at varying stages of production. The aim, in general, has been to devise methods which would satisfy' the goals of divisional managers to earn adequate profit for their divisions, while simultaneously furthering corporate profit goals. In single country Operations, the system is meant to function for this purpose and to provide a foundation for a properly Operating control system. But when a company operates across national borders and exports its practice of decentralized management, with all the accompanying apparatus, new complicating dimensions are added. In international business, there are Opportunities to maximize profits which may override the significance of a control system and the transfer pricing mechanism. Likewise, this environment contains threats to international firms, often unforeseen and, even when perceived, seldom factored into control systems. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.