full-cost transfer prices


full-cost transfer prices
Transfer prices that are set by full cost pricing but do not include a profit margin for the supplying division. This method is widely used in practice. However, there can be problems for managers if they do not have accurate cost information, which may lead to poor decision making.

Accounting dictionary. 2014.

Look at other dictionaries:

  • full-cost transfer prices — Transfer prices that are set by full cost pricing but do not include a profit margin for the supplying division. This method is widely used in practice. However, there can be problems for managers if they do not have accurate cost information,… …   Big dictionary of business and management

  • cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… …   Accounting dictionary

  • cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… …   Big dictionary of business and management

  • 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

  • dual-rate transfer prices — Transfer prices that are set at different levels for the supplying and receiving divisions of an organization. The dual prices method charges a low price, say a price based on the marginal cost, to the buying division, while at the same time… …   Accounting dictionary

  • dual-rate transfer prices — Transfer prices that are set at different levels for the supplying and receiving divisions of an organization. The dual prices method charges a low price, say a price based on the marginal cost, to the buying division, while at the same time… …   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

  • Full Sail University — infobox University name= Full Sail University president= Garry Jones established= 1979 type= Private, for profit university staff= 1,044 faculty= students= 5,800 city= Winter Park state= Florida country= USA former names= Full Sail Real World… …   Wikipedia

  • Full genome sequencing — Genome sequencing redirects here. For the sequencing only of DNA, see DNA sequencing. An image of the 46 chromosomes, making up the diploid genome of human male. (The mitochondrial chromosome is not shown.) Full genome sequencing (FGS), also… …   Wikipedia