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- Hamamura Jumpei
- Faculty of Business Administration, St Andrew’s University
Bibliographic Information
- Other Title
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- 費用削減投資と市価基準振替価格
- ヒヨウ サクゲン トウシ ト シカ キジュン フリカエ カカク
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Description
<p>This research shows that the market-based transfer price exceeds the marginal cost when a divisionalized firm's upstream division can choose the cost reduction investment without information asymmetry or competition. This outcome cannot be obtained, when the firm uses the administrative transfer price. If the firm uses the market-based transfer price, the upstream division can control the level of transfer price through the market price decision and sets the transfer price higher than the administrative transfer price situation. This outcome supports the results of prior empirical research and explains why the firm chooses a transfer price that exceeds the marginal cost from a different perspective than past studies.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 27 (1), 93-108, 2019-03-31
The Japanese Association of Management Accounting
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Keywords
Details 詳細情報について
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- CRID
- 1390282763115017344
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- NII Article ID
- 130007650006
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 029694466
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed