Development of an internal transfer pricing system on an industrial group: an application of activity-based costing
How Common and Corporate Costs should be charged to locations and how these affect each locations’ performance measurement is an issue under discussion on the Group being studied. Managers from the headquarters and from locations perceive the actual system based on volume drivers is unfair and that...
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| Format: | masterThesis |
| Language: | eng |
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2013
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| Online Access: | http://hdl.handle.net/10071/4883 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/4883 |