Ceny translerowo-kooperacyjne wielkich organizacji gospodarczych (niektóre problemy cen wewnętrznych)

• Autorzy: Włodzimierz Kincel

Warianty tytułu

Transfer and Co-operation Prices in Big Economic Organizations (Some Problems on internal Price)

• Języki publikacji: PL

Abstrakty

EN

In the article the author discus ses some problems of transfer and co-operation prices in big economic organizations. The discussion is preceded by analysis of certain general problems of internal prices i.e. settlement prices, calculated purchasing prices and transitory starting prices including transfer and co-operation prices. There are presented the present principles of price fixing in co-operation relations in its comprehensive approach i.e. prices for products turned out on the basis of co-operation and untypical products. The author discusses also some more important problems of internal co-operation within big economic organizations. This provides a starling point for discussion of general problems of transfer prices (equivalent of transfer and co-operation prices) in capitalist corporations. The author proceeds from an assumption that application of transfer-cooperation prices and other kinds of internal prices in big economic organizations is not indispensable as there can be introduced other non-price solutions. However, due to the fact that internal prices are centrally recommended for application - this category must be expanded, submitted to empirical researches and theoretical generalization.(original abstract)

Słowa kluczowe

PL

Ceny transferowe; Organizacje gospodarcze; Współpraca

EN

Transfer pricing; Economic organizations; Cooperation

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 1981
• Tom: 6
• Strony: 37--52

Twórcy

autor

Włodzimierz Kincel

• Uniwersytet Łódzki

Identyfikatory

DOI

11089/8891