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The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting
اثرات موجودی در قیمت گذاری انتقال و درآمد خالص: تفاوت بین حسابداری سنتی و حسابداری عملیاتی-2021 This research proposes the Theory of Constraints (TOC) throughput accounting (TA) as an
alternative management control mechanism in an international transfer pricing setting.
We compare TA with the traditional accounting method and demonstrate that the traditional method underestimate factors as demand variation and inventories, which affects
decisions, such as moving production to an offshore plant. A detailed system dynamics
model is built to simulate the production process in an offshore supply chain to compare
the methods. The study aims to fill a gap in the management accounting studies and
contribute to the understanding of international transfer pricing and their management
controls, exploring more than just the tax savings, which are usually considered isolated
from operational factors for supply chain (SC) offshoring decisions. Furthermore, we
conduct a brief literature review, present the model and discuss the results. It has been
observed that inventory levels are an important part of accounting, offshored supply
chains, and transfer pricing. Traditional cost and accounting methods favour higher inventory levels, and they can overestimate net income results up to 70% e especially in
higher demand variation scenarios e when compared to the throughput accounting.
keywords: انتقال قیمت گذاری | تئوری محدودیت ها | زنجیره تامین بین المللی | خفه کن | Transfer pricing | Theory of constraints | International supply chain | Offshoring |
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