Teaching Basic Transfer Pricing Inductively Using A Student Price-Negotiation Case

Authors

Eric W. Typpo, University of the PacificFollow
Stephen Wheeler, University of the Pacific

Document Type

Article

Publication Title

American Society of Business and Behavioral Sciences

ISSN

1557-5004

Volume

9

Issue

1

First Page

97

Last Page

105

Publication Date

Summer 1-1-2013

Abstract

Students in an introductory management accounting course are given a brief introduction to the concept of transfer pricing and presented with a transfer pricing problem without any guidance on how to solve the problem. The problem requires groups of students to play the role of a selling(buying) division and determine an acceptable minimum(maximum) price for their group before negotiating with other groups. Students learn transfer pricing inductively as they work through the details of the case and arrive at a profit maximizing price for the product they are selling(buying).

Recommended Citation

Typpo, E. W., & Wheeler, S. (2013). Teaching Basic Transfer Pricing Inductively Using A Student Price-Negotiation Case. American Society of Business and Behavioral Sciences, 9(1), 97–105.
https://scholarlycommons.pacific.edu/esob-facarticles/272