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원가가산법을 이용한 사내거래 대체가격 적용 방안 연구

Transfer Price Definition Research Using Cost-Plus Pricing Methods

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  • URLhttps://db.koreascholar.com/Article/Detail/348098
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대한안전경영과학회 (Korea Safety Management & Science)
초록

Recently, Korean companies have become more interested in overseas market, and semi-finished goods have become more and more active. In addition, most of Korean companies are in the form of Complete Knock Down, which is produced in low-wage countries in accordance with glottalization. As a result of the logistics movement between countries, there are many controversies such as tax problems and transfer of added value. Therefore, most companies set Transfer Price with the support of external organizations. In this paper, we propose a practical method for the proper transfer price setting using the cost-plus pricing method.

목차
Abstract
 1. 서 론
 2. 대체가격 설정의 문제점
 3. 정상가격에 의한 대체가격 설정
 4. 과세당국에서 인정하는 정상가격
 5. 거래유형에 따른 대체가격
 6. 가격결정의 회계학적 접근
 7. 원가가산법의 종류
 8. 시장조사를 통한 목표이익률 결정
 9. 공헌이익법 적용을 위한 원가항목 정의
 10. 원가항목의 원가형태 정의
 11. 대체가격 결정
 12. 결론 및 향후 연구방향
 13. 참 고 문 헌
저자
  • 김영철(명지대학교 산업경영공학과) | Kim Young Cheol