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转移定价系统的动机分析
引用本文:李晓峰.转移定价系统的动机分析[J].西安理工大学学报,1999,15(2):104-107.
作者姓名:李晓峰
作者单位:西安理工大学工商管理学院,陕西西安,710048
摘    要:转移定价是随着社会化大生产的发展、公司内部组织形式和结构的变化而产生的一种管理手段。本文从理论与实践的结合上讨论了转移定价系统的动机问题,认为转移定价系统包括一般和特殊两组动机,并列举了具体的应用实例。为实施转移定价提供了理论和方法。

关 键 词:转移定价系统  一般动机  特殊动机
修稿时间:1998-07-09

The Analysis for the Motives of the List Price Transfer System
LI Xiao-feng.The Analysis for the Motives of the List Price Transfer System[J].Journal of Xi'an University of Technology,1999,15(2):104-107.
Authors:LI Xiao-feng
Abstract:The list price transfer system is a managerial means which arises out of internal organizational modes and variations in structure with in the firms. Through the integration of theory with practice, this paper discusses the problems of the motives of list price transfer system, and points out that the system includes two kinds of motives, i.e. general motive and special motive and cites some concrete examples to show their applications. Accordingly, this paper provides the theory and method for the implementation of list price transfer system.
Keywords:list price transfer system  general motive  special motive  
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