1Do Thi Lan Anh,2Luong Thi Huyen,3Hoang Khanh Van
1,2,3University of Labour and Social Affairs, Hanoi, Vietnam
DOI : https://doi.org/10.47191/ijmra/v6-i6-60Google Scholar Download Pdf
ABSTRACT:
The authors study cost-based transfer pricing at feed mills in the Red River Delta. Survey data was taken in April 2023 through interviews and questionnaires. Survey subjects are mainly business administrators and accountants. The survey results show that: (1) decisions on the price of internally transferred products are made by the senior management of the enterprises, (2) the enterprises do not promote the autonomy of their member units, and (3) firms use cost-based transfer pricing with base costs are direct material costs, direct labor costs, and manufacturing overheads. Based on the obtained results, the authors offer solutions for cost-based transfer pricing at feed mills in the Red River Delta.
KEYWORDS:cost-based transfer pricing, feed mills, Red River Delta
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VOLUME 06 ISSUE 06 JUNE 2023
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