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Transfer Prices Assignment with Integrated Production and Marketing Optimization Models

Λεπτομέρειες βιβλιογραφικής εγγραφής
Τίτλος: Transfer Prices Assignment with Integrated Production and Marketing Optimization Models
Συγγραφείς: Parra, Enrique
Στοιχεία εκδότη: OmniaScience
Έτος έκδοσης: 2018
Συλλογή: Universitat Politècnica de Catalunya, BarcelonaTech: UPCommons - Global access to UPC knowledge
Θεματικοί όροι: Àrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions, Physical distribution of goods--Costs, Mathematical optimization, Transfer pricing--Mathematical models, Transfer price, Optimization models, Decentralized organizations, Distribució de mercaderies -- Costos, Optimització matemàtica, Preu de transferència -- Models matemàtics
Περιγραφή: Purpose: In decentralized organizations (today a great majority of the large multinational groups), much of the decision-making power is in its individual business units –BUs–. In these cases, the management control system (MCS) uses transfer prices to coordinate actions of the BUs and to evaluate their performance with the goal of guaranteeing the whole corporation optimum. The purpose of the investigation is to design transfer prices that suit this goal. Design/methodology/approach: Considering the results of the whole company supply chain optimization models (in the presence of seasonality of demand) the question is to design a mechanism that creates optimal incentives for the managers of each business unit to drive the corporation to the optimal performance. Mathematical programming models are used as a start point. Findings: Different transfer prices computation methods are introduced in this paper for decentralised organizations with two divisions (production and marketing). The methods consider the results of the solution of the whole company supply chain optimization model, if exists, and can be adapted to the type of information available in the company. It is mainly focused on transport costs assignment. Practical implications: Using the methods proposed in this paper a decentralized corporation can implement more accurate transfer prices to drive the whole organization to the global optimum performance. Originality/value: The methods proposed are a new contribution to the literature on transfer prices with special emphasis on the practical and easy implementation in a modern corporation with several business units and with high seasonality of demand. Also, the methods proposed are very flexible and can be tuned depending on the type of information available in the company. ; Peer Reviewed
Τύπος εγγράφου: article in journal/newspaper
Περιγραφή αρχείου: 14 p.; application/pdf
Γλώσσα: English
Relation: https://hdl.handle.net/2117/117869
DOI: 10.3926/jiem.2512
Διαθεσιμότητα: https://hdl.handle.net/2117/117869
https://doi.org/10.3926/jiem.2512
Rights: http://creativecommons.org/licenses/by-nc/3.0/es/ ; Open Access ; Attribution-NonCommercial 3.0 Spain
Αριθμός Καταχώρησης: edsbas.183C0FD6
Βάση Δεδομένων: BASE
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  – Url: https://hdl.handle.net/2117/117869#
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  Data: Transfer Prices Assignment with Integrated Production and Marketing Optimization Models
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  Data: <searchLink fieldCode="AR" term="%22Parra%2C+Enrique%22">Parra, Enrique</searchLink>
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  Data: OmniaScience
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  Data: 2018
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  Data: Universitat Politècnica de Catalunya, BarcelonaTech: UPCommons - Global access to UPC knowledge
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  Data: <searchLink fieldCode="DE" term="%22Àrees+temàtiques+de+la+UPC%3A%3AEconomia+i+organització+d'empreses%3A%3ADirecció+d'operacions%22">Àrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions</searchLink><br /><searchLink fieldCode="DE" term="%22Physical+distribution+of+goods--Costs%22">Physical distribution of goods--Costs</searchLink><br /><searchLink fieldCode="DE" term="%22Mathematical+optimization%22">Mathematical optimization</searchLink><br /><searchLink fieldCode="DE" term="%22Transfer+pricing--Mathematical+models%22">Transfer pricing--Mathematical models</searchLink><br /><searchLink fieldCode="DE" term="%22Transfer+price%22">Transfer price</searchLink><br /><searchLink fieldCode="DE" term="%22Optimization+models%22">Optimization models</searchLink><br /><searchLink fieldCode="DE" term="%22Decentralized+organizations%22">Decentralized organizations</searchLink><br /><searchLink fieldCode="DE" term="%22Distribució+de+mercaderies+--+Costos%22">Distribució de mercaderies -- Costos</searchLink><br /><searchLink fieldCode="DE" term="%22Optimització+matemàtica%22">Optimització matemàtica</searchLink><br /><searchLink fieldCode="DE" term="%22Preu+de+transferència+--+Models+matemàtics%22">Preu de transferència -- Models matemàtics</searchLink>
– Name: Abstract
  Label: Description
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  Data: Purpose: In decentralized organizations (today a great majority of the large multinational groups), much of the decision-making power is in its individual business units –BUs–. In these cases, the management control system (MCS) uses transfer prices to coordinate actions of the BUs and to evaluate their performance with the goal of guaranteeing the whole corporation optimum. The purpose of the investigation is to design transfer prices that suit this goal. Design/methodology/approach: Considering the results of the whole company supply chain optimization models (in the presence of seasonality of demand) the question is to design a mechanism that creates optimal incentives for the managers of each business unit to drive the corporation to the optimal performance. Mathematical programming models are used as a start point. Findings: Different transfer prices computation methods are introduced in this paper for decentralised organizations with two divisions (production and marketing). The methods consider the results of the solution of the whole company supply chain optimization model, if exists, and can be adapted to the type of information available in the company. It is mainly focused on transport costs assignment. Practical implications: Using the methods proposed in this paper a decentralized corporation can implement more accurate transfer prices to drive the whole organization to the global optimum performance. Originality/value: The methods proposed are a new contribution to the literature on transfer prices with special emphasis on the practical and easy implementation in a modern corporation with several business units and with high seasonality of demand. Also, the methods proposed are very flexible and can be tuned depending on the type of information available in the company. ; Peer Reviewed
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  Data: 10.3926/jiem.2512
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  Data: https://hdl.handle.net/2117/117869<br />https://doi.org/10.3926/jiem.2512
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        Value: 10.3926/jiem.2512
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      – Text: English
    Subjects:
      – SubjectFull: Àrees temàtiques de la UPC::Economia i organització d'empreses::Direcció d'operacions
        Type: general
      – SubjectFull: Physical distribution of goods--Costs
        Type: general
      – SubjectFull: Mathematical optimization
        Type: general
      – SubjectFull: Transfer pricing--Mathematical models
        Type: general
      – SubjectFull: Transfer price
        Type: general
      – SubjectFull: Optimization models
        Type: general
      – SubjectFull: Decentralized organizations
        Type: general
      – SubjectFull: Distribució de mercaderies -- Costos
        Type: general
      – SubjectFull: Optimització matemàtica
        Type: general
      – SubjectFull: Preu de transferència -- Models matemàtics
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      – TitleFull: Transfer Prices Assignment with Integrated Production and Marketing Optimization Models
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