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中国管理科学 ›› 2003, Vol. ›› Issue (3): 46-50.

• 论文 • 上一篇    下一篇

无外部市场条件下中间产品转移价格的博弈分析与决策

张福利   

  1. 1. 东南大学经济管理学院 南京 210096;
    2. 南京审计学院基础部 南京 210029
  • 收稿日期:2002-05-09 出版日期:2003-06-28 发布日期:2012-03-06
  • 基金资助:
    教育部人文社会科学研究"十五"规划课题基金资助项目(01JA630048)

Decisions and a Game Analysis on Transfer Pricing of Intermediate Product without External Markets

ZHANG FU-li   

  1. 1. School of Economics & Management, Southeast University, Nanjing 210096, China;
    2. Department of Basic Course, Nanjing Audit Institute, Nanjing 210029, China
  • Received:2002-05-09 Online:2003-06-28 Published:2012-03-06

摘要: 本文首先用反例证明了文[1]中在各分厂成本函数和最终产品需求函数已知的条件下,给出的中间产品最优转移价格的两个计算公式并不总是成立的,给出了这两个计算公式成立的充要条件,并分析了公司关于中间产品转移价格决策的动态一致性问题。接着,利用完全信息动态博弈对中间产品转移价格的确定问题做了进一步的分析研究。最后,针对文[1]中给出的中间产品最优转移价格的两个计算公式不成立的情况,讨论了中间产品转移价格的确定问题。

关键词: 中间产品, 定价, 动态博弈, 决策

Abstract: This paper shows by counterexamples that two computing formulas of optimal transfer pricing of intermediate product in[1] do not always establish,under the conditions that the market demand function of final product and the production cost function of each intermediate product are known The necessary and sufficient conditions on two computing formulas establishment are obtained The policy dynamic consistency of the transfer pricing of intermediate product is analyzed We analyze further the transfer pricing problem by employing a dynamic game of complete information Finally,we discuss the transfer pricing of intermediate product under the conditions that two computing formulas which are mentioned above do not establish.

Key words: intermediate product, pricing, dynamic game, decision

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