上下游市场存在竞争的企业集团转移定价研究

Chinese Journal of Management Science ›› 2007, Vol. 15 ›› Issue (5): 65-71.

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Study on the Transfer Pricing for a Firm Facing Competition in Upstream and Downstream Market

ZHANG Fu-li^1,2, SHI Jian-jun¹, LIU Xin-wang³

1. School of Business, Nanjing University, Nanjing 210093, China;
2. Nanjing Audit Institute, Nanjing 210029, China;
3. College of Economics and Management, Southeast University, Nanjing 210096, China

Received:2006-09-04 Revised:2007-08-30 Online:2007-10-31 Published:2007-10-31

Abstract

Abstract: This paper analyzes the transfer pricing of inter mediate products for a firm facingasym metric competition.It is proved that the transfer price strategy of interm ediate products depends on the asymmetry of upstream subsidiary company and its rival.If the asymmetry of upstream subsidiary company and its rival is higher,the firm should adopt the Hirshleifer's transfer pricing strategy in which the transfer price of intermediate products is equal to the marginal cost of interm ediate products.If the asymmetry of up stream subsidiary company and its rival is lower,the firm shouldadopt the transfer pricing strategy of part decentralized structure.

Key words: intermediate product, transfer pricing, firm

CLC Number:

F830

ZHANG Fu-li, SHI Jian-jun, LIU Xin-wang. Study on the Transfer Pricing for a Firm Facing Competition in Upstream and Downstream Market[J]. Chinese Journal of Management Science, 2007, 15(5): 65-71.

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Study on the Transfer Pricing for a Firm Facing Competition in Upstream and Downstream Market

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