market-based transfer price

market-based transfer price
учет трансфертная цена на основе рыночной цены* (трансфертная цена, равная или близкая по величине к ценам на аналогичные продукты на рынке)
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Англо-русский экономический словарь.

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Смотреть что такое "market-based transfer price" в других словарях:

  • market-based transfer prices — Transfer prices that are based on market prices. When there is a perfectly competitive market for the goods and services that are bought and sold between divisions of an organization, the transfer price should be the market price. The transfer… …   Accounting dictionary

  • market-based transfer prices — Transfer prices that are based on market prices. When there is a perfectly competitive market for the goods and services that are bought and sold between divisions of an organization, the transfer price should be the market price. The transfer… …   Big dictionary of business and management

  • Трансфертная цена на основе рыночной цены (MARKET-BASED TRANSFER PRICE)  — Трансфертная цена ресурсов, установленная исходя из рыночных цен …   Словарь терминов по управленческому учету

  • Трансфертная цена (TRANSFER PRICE)  — Цена, по которой товары и услуги передаются между подразделениями компании. Ее следует отличать от стоимости, по которой такое перемещение отражается в бухгалтерском учете, поскольку трансфертная цена обычно включает в себя компонент прибыли,… …   Словарь терминов по управленческому учету

  • transfer prices — The prices at which goods and services are bought and sold between divisions or subsidiaries within a group of companies. The transfer price is a cost to the receiving division and revenue to the supplying division: therefore the transfer price… …   Accounting dictionary

  • transfer prices — The prices at which goods and services are bought and sold between divisions or subsidiaries within a group of companies. The transfer price is a cost to the receiving division and revenue to the supplying division: therefore the transfer price… …   Big dictionary of business and management

  • Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… …   Wikipedia

  • Market failure — is a concept within economic theory wherein the allocation of goods and services by a free market is not efficient. That is, there exists another conceivable outcome where a market participant may be made better off without making someone else… …   Wikipedia

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Electricity market — An electricity market is a system for effecting the purchase and sale of electricity using supply and demand to set the price. Wholesale transactions in electricity are typically cleared and settled by the grid operator or a special purpose… …   Wikipedia

  • Free market — A free market is a market in which property rights are voluntarily exchanged at a price arranged completely by the mutual consent of sellers and buyers. In a free market, individuals, rather than government, make the majority of decisions… …   Wikipedia


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