The Cost-Based Transfer Pricing: Research in Feed Mills in the Red River Delta Region
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2023, Vol 6, Issue 06
Abstract
The authors study cost-based transfer pricing at feed mills in the Red River Delta. Survey data was taken in April 2023 through interviews and questionnaires. Survey subjects are mainly business administrators and accountants. The survey results show that: (1) decisions on the price of internally transferred products are made by the senior management of the enterprises, (2) the enterprises do not promote the autonomy of their member units, and (3) firms use cost-based transfer pricing with base costs are direct material costs, direct labor costs, and manufacturing overheads. Based on the obtained results, the authors offer solutions for cost-based transfer pricing at feed mills in the Red River Delta.
Authors and Affiliations
Do Thi Lan Anh , Luong Thi Huyen , Hoang Khanh Van
Keywords
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- EP ID EP718265
- DOI 10.47191/ijmra/v6-i6-60
- Views 24
- Downloads 0
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