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合理制定内部转移价格将是有效评价责任中心的一个重要问题,本文就如何正确制定内部转移价格,对企业各责任中心的收益或利润进行全面、合理评价进行了浅析,以助力企业提高经济管理体制的整体效率。
Reasonable development of the internal transfer price will be an important issue of the effective evaluation of the responsibility center. In this paper, how to correctly formulate the internal transfer price of the enterprise’s responsibility center for a comprehensive and reasonable evaluation of the profits or profits were analyzed in order to help enterprises improve economic management The overall efficiency of the system.