双重定价方法是指企业管理当局对购买利润中心采取以完全成本为基础的定价方法,对销售利润中心则采取以市场价格为基础的定价方法。双重定价方法不会产生以完全成本为基础的定价方法下销售利润中心既作为成本中心又作为利润中心的矛盾;也不存在以市场为基础的定价方法下购买中心不愿意内购的可能。这种方法不以任何方式改变各利润中心的 The double pricing method refers to the enterprise management taking a full cost-based pricing method for the purchase profit center and the market price-based pricing method for the sales profit center. The double pricing method does not produce the contradiction between the sales profit center as both the cost center and the profit center under the pricing method based on the full cost. There is no possibility that the buying center under the market-based pricing method does not want to purchase the goods. This method does not in any way change the profit center