| 基于转移价格的经营绩效考评及确定方式探讨 |
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| 引用本文： | 翟东进,刘艳旭. 基于转移价格的经营绩效考评及确定方式探讨[J]. 东北电力学院学报, 2005, 25(5): 13-15 |
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| 作者姓名： | 翟东进 刘艳旭 |
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| 作者单位： | 东北电力学院,经济管理学院,吉林,吉林,132012;东北电力学院,经济管理学院,吉林,吉林,132012 |
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| 摘 要： | 企业为取得长期竞争优势，必须提高其经营绩效。而转移价格正是企业进行绩效考评时所使用的价格形式。介绍了如何应用转移价格进行绩效考评，并探讨了确定转移价格的五种方法，最后提出管理实务中对转移价格确定方式的选择。
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| 关 键 词： | 绩效考评 转移价格 机会成本 长期边际成本 |
| 文章编号： | 1005-2992（2005）05-0013-03 |
| 收稿时间： | 2005-05-24 |
| 修稿时间： | 2005-05-24 |
Study on Use and Determination of Transfer Price in Achievement Test and Appraisal |
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| ZHAI Dong-jin,LIU Yan-xu. Study on Use and Determination of Transfer Price in Achievement Test and Appraisal[J]. Journal of Northeast China Institute of Electric Power Engineering, 2005, 25(5): 13-15 |
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| Authors: | ZHAI Dong-jin LIU Yan-xu |
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| Affiliation: | Economics and Management School of Northeast China Institute of Electric Power Engineering, Jinlin City 132012 |
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| Abstract: | In order to get the long - term competitive advantage, a firm must improves its operating achievement. And transfer price is the price form used to test and appraise operating achievement. In this paper use of transfer price in operating achievement test and appraise is recommend first, then five methods to determine transfer price are studied, finally it raises the alternative way of these five methods. |
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| Keywords: | Achievement test and appraisal Transfer price Opportunity cost Long-term marginal cost |
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