Teori möter praktik - Kommunal internprissättning

Detta är en Kandidat-uppsats från Lunds universitet/Företagsekonomiska institutionen

Sammanfattning: Abstract FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points Authors Rijad Sadikovic 19941030–0835 Gabriel Sandén 19911211–0615 Gustav Leijonberg 19950904–7552 Advisor Peter W. Jönsson Title: Teori möter praktik - Kommunal internprissättning Keywords: Transfer price, Municipal services, shared-service centers, Responsibility centers, transferpricing Purpose: The purpose of this study is to describe and compare the communal transfer pricing of shared-service centers from the perspective of what the prevailing theory deems to be an appropriate and correct transfer price, and through this analyze the communes actual choice of transfer price, the transferpricing process as well as the organizational preconditions. Method: The authors have chosen to perform a qualitative study and the interviews have been conducted with people who have insight in the chosen IT-department's daily operation as well as it's work with transfer pricing. Theoretical Perspective: The study has been conducted using a deductive method, since the authors in advance have attempted to formulate a view on how transfer prices should be set taking into account organizational preconditions such as responsibility centers. In other words, the theory has been the basis from which the empirics has subsequently been analyzed. The view that the authors have formulated has informed their view on how the transfer pricing should be viewed and applied according to the theory. Empirics: The shared service-department that is the subject of this study was formally a profit centre, without capacity to sell to external customers and was not allowed to make profit in general. The department exclusively used cost prices without a markup for every service and product that was sold. Result and conclusions: The study found that the transfer price differed from what the theory had deemed would have been a suitable transfer price for a profit center. The reason for choosing to use a transfer price that is not congruent with the chosen type of responsibility center, is that the purpose of the transfer prices differ from those in the theory. The other explanation as to why one would stray from the theory are the different circumstances in how the communal organisation operates, namely the regulation to profits. Proposal of continued research: The authors propose that future studies in greater detail analyze what transfer pricing consists of, particularly in relation to how the capital costs are calculated. This study is also a qualitative study which has added a deeper analysis of a particular units work with transfer pricing within one commune. A quantitative study that would have given statistical answers to how communes choose to use transfer pricing would also have been of great interest.

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