多产品企业集团的中间产品转移定价策略分析

分析了多产品生产集团的内部转移定价决策问题,研究得出均衡转移定价策略应随着集团公司生产的多种最终产品之间关系的不同而有所差异.具体表现为,当多种最终产品之间为互补关系时,转移价格应小于中间产品的边际成本;当多种最终产品之间完全独立时,转移价格应等于中间产品的边际成本;当多种最终产品之间为替代关系时,转移价格应大于中间产品的边际成本,并且随着替代关系的不断增强,转移价格应随之不断提高.

Analysis on Transfer Pricing Strategy for Multi-product Firms

This paper analysis on transfer pricing strategy for multi-product firms. The paper points out that optimal transfer pricing strategy may change with the variety of the final products. When final products are complementary, transfer price should be less than marginal cost of intermediate goods. If final products are independent, transfer price should be equal to marginal cost of intermediate goods; when final products are substitutable, transfer price should be higher than marginal cost of intermediate goods, and the transfer price may increase with the increasing of substitutability.