摘要：Market price-based transfer prices for internally traded products are often used as a value measure for the decentralised management of internal production processes.The purpose of their use is the establishment of internal markets to increase efficiency and motivation in internal production,whereby market price-based transfer prices imply a particularly positive effect.This connection has to date not been proven adequately in empirical terms using specific production processes.The current paper addresses this gap and shows on the basis of a study of individual production processes in 73 companies that market price-based transfer price systems as opposed to those unrelated to the market price have a much stronger efficiency and motivation effect.These effects are evaluated indirectly by subjective judgements of the involved managers due to a lack of measurable indicators.However,the use of market price-based transfer prices is connected to conditions regarding the existence of a substitute with a transparent,observable market price and a similar strategic importance of the business departments.The transaction basis and freedom tend to be designed to be consistent with each other.
关键词：Market price-based transfer prices for internally traded products are often used as a value measure for the decentralised management of internal production processes.The purpose of their use is the establishment of internal markets to increase efficiency and motivation in internal production,whereby market price-based transfer prices imply a particularly positive effect.This connection has to date not been proven adequately in empirical terms using specific production processes.The current paper addresses this gap and shows on the basis of a study of individual production processes in 73 companies that market price-based transfer price systems as opposed to those unrelated to the market price have a much stronger efficiency and motivation effect.These effects are evaluated indirectly by subjective judgements of the involved managers due to a lack of measurable indicators.However,the use of market price-based transfer prices is connected to conditions regarding the existence of a substitute with a transparent,observable market price and a similar strategic importance of the business departments.The transaction basis and freedom tend to be designed to be consistent with each other.
