Optimal trade-offs of multiple factors in transfer pricing problems

Transfer pricing problems have been extensively researched by a number of scholars. It is well recognized that transfer pricing problems have a multiple-criteria (objectives) feature and can be formulated as a model of multiple-criteria linear programming. However, few methods have the capability of dealing with all possible optimal trade-offs of multiple criteria in optimal solutions of the models. In this paper a linear multiple-factor model is developed to provide managers with a more systematic and comprehensive scenario of all possible optimal transfer prices depending on both multiple criteria and multiple constraint levels. The trade-offs of all possible optimal transfer prices can be used as a basis for managers of a corporation to make a high-quality decision in selecting their transfer pricing systems for business competition.
Publisher
John Wiley & Sons, Ltd.
Issue Date
1998-01
Language
ENG
Citation

MULTI-CRITERIA DECISION ANALYSIS, v.7, no.2, pp.98 - 108

ISSN
1057-9214
URI
http://hdl.handle.net/10203/4572
Appears in Collection
KSIM-Journal Papers(저널논문)
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