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 BY,
 KARAN WADHERA
MBA 4TH SEM
RT1803A16
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3
TRANSFER PRICING CYCLE
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* 5. -
 The major drawback to market-based prices is
that market prices are not always available for
items transferred internally
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 About half of the major companies in the


world transfer items at cost.
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ÚARIOUS METHODS ARE:-


© FULL COST
© COST + MAKE UP
© MARGENAL COST
© MARGENAL COST +ROI
 . '
 ÀYZ CO. HAS TWO SUB UNITS A&B. DIÚISION A PURCHASES
CERTAIN UNITS FROM B @ RS. 7500/UNIT.
 DIÚISION B PLANS TO RASE TO RAISE THE PRICES FROM
RS.7,500 TO 10,000.
 ÚARIABLE COST FOR DIÚISION B IS RS. 7000/ UNIT & FIÀED
COST IS RS.15,00,000 AND ITS OUTPUT IS 1,00,000 UNITS.
 IF DIÚ. A BUYS FROM OUTSIDE DIÚ. B WILL RERMAIN IDEAL
AND A CAN PURCHASE THESE @ RS. 7500 / UNIT FROM
OUTSIDERS
SO FRIENDS SHALL THE CO. ALLOW TO MAKE PURCHASES
FROM OUTSIDERS OR NOT??????????????

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