Sökning: "transfer pricing management control"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden transfer pricing management control.

  1. 1. Internprissättning i kommunal sektor : En utvärderingsstudie gjord på Växjö kommun

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :André Weichert; Filip Nordström; [2017]
    Nyckelord :Transfer pricing; New public management; Responsibility centres; Price models; Management controlling tools; Internprissättning; New public management; Ekonomiskt ansvar; Prismodeller; Kommunal styrning;

    Sammanfattning : Bakgrund: Under början av 1990-talet influerades offentlig sektor av New Public Management och anammade styrverktyg som initialt användes i näringslivet. Ett sådant styrverktyg som kom att användas var internprissättning. LÄS MER

  3. 2. Transfer Pricing’s Effects on Accountability: A conflict of accountability demands

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Lisa Berggren; Anneli Helenius; [2016-09-15]
    Nyckelord :Transfer pricing; accountability; conflict of accountability demands; management control;

    Sammanfattning : Background and problem: Divisionalized firms often use transfer pricing as a means of controlling and evaluating separate units. Since transfer pricing creates an economic relationship between units and accounting information of the unit’s performance, transfer pricing is argued to have an effect on accountability. LÄS MER

  4. 3. Country-by-Country Reporting: A study on how Swedish MNEs prepare for the new transfer pricing documentation requirement

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Michaela Appelkvist; Olivia Jansson; [2016]
    Nyckelord :Country-by-Country Reporting; BEPS Action Plan; Transfer Pricing; Management Control Systems; Stakeholder Management;

    Sammanfattning : This paper employs a hybrid methodological approach to study the impact of the steps taken to comply with the new transfer pricing documentation requirement, Country-by-Country (CbC) reporting, on the management control system (MCS) in a Swedish multinational enterprise (MNE). Based on the empirical case study findings and the results from the industry survey, we find that there are inconsistencies between how transfer pricing policies are developed according to the arm's length principle (ALP) and how the outcome from those policies are documented in the common CbC report model template developed by the OECD. LÄS MER

  5. 4. The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Shakir Husain; Emre Yilmaz; [2015]
    Nyckelord :Transfer Pricing; Management Control; Organizational Structure; OECD Guidelines; Managers Analytical Plane MAP ; Intangible Assets; Service Firms; Value Chain; Market-based Transfer Price; Cost-based Transfer Price;

    Sammanfattning : The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. LÄS MER

  7. 5. Demand Response in the Future Swedish Electricity Market : A typology based on cost, volume and feasibility

    Master-uppsats, Linköpings universitet/Industriell ekonomi; Linköpings universitet/Tekniska högskolan

    Författare :Jakob Mökander; [2014]
    Nyckelord :Demand Response; electricity market design; power flexibility options;

    Sammanfattning : The power balance of an electrical power system is crucial to the quality of the delivered electricity as well as the security of supply. In a scenario where Swedish nuclear power plants are being phased out and replaced by renewable energy sources new constraints are added to the power balance equation since the production of many renewable energy sources, such as wind and solar power, are intermittent by nature. LÄS MER