Dergiler / Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2003 / Cilt: 5 - Sayı: 3

SORUMLULUK MERKEZLERİ VE TRANSFER FİYATLAMASI: ÇOKULUSLU İŞLETMELERDE UYGULAMA

Sayfa
107–124
Yayın Tarihi
2003-12-01
DOI
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

In multinational enterprises, top managers are responsible of each department's operations in various countries and they must pay attention to domestic and foreign transactions, otherwise failure would be inevitable.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:The aim of this paper is to examine the responsibility centers and transfer pricing applications in multinational enterprises.
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Temel Bulgular & Veri:Globalisation increases the importance of the subject especially in multinational enterprises.
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Sonuç & Katkı:In multinational enterprises, top managers are responsible of each department's operations in various countries and they must pay attention to domestic and foreign transactions, otherwise failure would be inevitable.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Alan Parametreleri

Abstract

The aim of this paper is to examine the responsibility centers and transfer pricing applications in multinational enterprises. Globalisation increases the importance of the subject especially in multinational enterprises. In order to be competitive on a global scale, decentralized management is preferred and transfer pricing provides coordination among responsibility centers in decentralized organizations. In the study, the concepts of responsibility centers and transfer pricing are defined in a general manner. In multinational enterprises, top managers are responsible of each department's operations in various countries and they must pay attention to domestic and foreign transactions, otherwise failure would be inevitable.

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Bu Makaleye Atıf Yap

ÖZKANLI, Ö. (2003). SORUMLULUK MERKEZLERİ VE TRANSFER FİYATLAMASI: ÇOKULUSLU İŞLETMELERDE UYGULAMA. Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 5 - Sayı: 3, 107–124. https://ajindex.com/articles/14586

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