【摘要】 基于企业集团面临下游竞争,研究了企业集团的中间产品的转移定价问题。研究结果表明,集团的中间产品的转移价格大于中间产品的边际成本。与H irshle ifer提出的边际成本转移定价策略相比,本文提出的转移定价策略为优。更多还原

【Abstract】 This paper analyzes the transfer pricing of intermediate product based on firms facing downstream competition.The transfer pricing of intermediate products is higher than the marginal cost of intermediate products.This paper compares the transfer pricing strategy put forward by Hirshleifer and maintains that the former is superior to the latter.更多还原