具有非线性的转移定价问题

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摘要翻译：
有许多方法可以解决众所周知的转移定价问题。然而，很少有模型能够令人满意地解决核心问题，即允许来源和接收部门在一段时间内以避免次优产出水平的方式从转移中赚取利润。1969年，塞缪尔提议使用一个转移价格表，而不仅仅是一个单一的转移价格。Tomkins(1990)对Samuels模型的一个重要改进是他的实用分析转移定价方法，它是单一成本加转移价格和实用谈判过程的结合。这一基本方法是在假设最终产品的净平均收益曲线是线性的情况下发展起来的。本文进一步发展了Tomkins的实用分析模型，用于非线性净平均收益曲线。特别地，考虑了典型的二次函数，并确定了相应的转移价格时间表。类似的技术可以用于任何净平均收益曲线的转移定价问题。
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英文标题：
《The Transfer Pricing Problem with Non-Linearities》
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作者：
S. Zverovich
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最新提交年份：
2009
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分类信息：

一级分类：Quantitative Finance        数量金融学
二级分类：General Finance        一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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英文摘要：
  A number of approaches to solving the well-known transfer pricing problem are known. However, few models satisfactorily resolve the core problem of allowing both the source and receiving divisions to earn a profit on transfers during a period in such a way that sub-optimal output levels are avoided. In 1969, Samuel proposed to use a transfer price schedule instead of just a single transfer price. An essential improvement of Samuels' model was given by Tomkins (1990) in his pragmatic-analytical transfer pricing approach, which is a combination of a single cost-plus transfer price and the pragmatic process of negotiation. This fundamental approach was developed under the assumption that the net average revenue curve for the final product is linear.   In this paper, Tomkins' pragmatic-analytical model is further developed for non-linear net average revenue curves. In particular, typical quadratic functions are considered and corresponding transfer price schedules are determined. A similar technique can be used for the transfer pricing problem with any net average revenue curve.
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PDF链接：
https://arxiv.org/pdf/0903.3346

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关键词：转移定价 非线性 Quantitative Applications QUANTITATIV 来源 方式 方法 情况 收益