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研究生:簡魁儀
研究生(外文):Kwei-Yi Chien
論文名稱:轉撥計價之談判模式研究
論文名稱(外文):A Study of the Bargaining Model of Transfer Pricing Problems
指導教授:邱士宗邱士宗引用關係
指導教授(外文):Shih-Tsung Chiu
學位類別:碩士
校院名稱:東吳大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:1998
畢業學年度:86
語文別:中文
論文頁數:51
中文關鍵詞:轉撥計價談判
外文關鍵詞:transfer pricingbargaining
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論文摘要現代的經濟環境要求公司具備卓越的管理制度。由於激烈的全球競爭,產品與生產技術的急遽發展,組織益形複雜,故有分權管理的出現。分權化組織需用管理會計系統來激勵並評估其經理人員的績效,轉撥計價制度正是此管理會計系統之重要一環。實務上,因企業對轉撥計價欲達成目標之不同而有許多不同的計價方法,包括以成本、市價或協議市價等為制定移轉價格的基礎。以成本或市價為基礎之計價模式較為簡單,但其較未強調部門的自主權。當參與交易之部門對價格具有自主權時,其出價可視為一種策略選擇。此一定價策略有可能受對方策略影響。本研究應用賽局理論中之談判模式來研究轉撥計價的問題,以期對該問題作較清楚之描述。本文主要針對參與談判部門資訊之多寡、折現因子、談判期間之長短和談判進行之程序等因素對談判結果之影響來進行研究。結果發現,在完全資訊下,談判結果必然有效率;若在資訊不對稱之下,則有可能產生應交易卻未能進行之不效率。折現因子之大小反映參賽者的忍耐程度,折現因子愈小,參賽者愈希望交易盡早達成,故較易被對方剝削其利潤;反之,折現因子愈大,交易達成時點之早晚對參賽者愈無影響,參賽者可藉此獲得較多利潤。談判期間之長短,在資訊對稱下並無影響,但在資訊不對稱下,協商期數增加,可能會增加效率性。最後,在談判進行之程序方面,最先出價和最後出價都具有談判優勢,然而,藉由最後出價所取得的談判優勢會隨談判期數增加而遞減。
Abstract This paper uses the model of bilateral bargaining to study the transfer-pricing problem between buying and selling divisions. Our primary focuses are on the effects upon the equilibrium price of the following factors: the asymmetric information between divisions, discount factors, the duration of the bargaining process, and the sequence of the bargaining process. The main conclusions are: complete information must lead to efficient result, while asymmetric information might not. The discount factor reflects the player''s patience. The player with lower discount factor is less patient, and would like to trade sooner than later. The lengthening of bargaining period under incomplete information may improve efficiency. Finally, the player can obtain bargaining advantage by making the first offer or the last offer. However, the advantage from the last offer will be less with the longer bargaining period.
目 錄第一章 緒論……………………………………………………………………… 1 第一節 研究動機與目的…………………………………………………….. 1第二節 研究問題……………………………………………………………...6第三節 研究方法……………………………………………………………...6第四節 論文架構……….……………………………………………………. 7第二章 文獻探討…………………………………………………………………10第三章 完全資訊下轉撥計價談判模式之探討…………………………………25第一節 基本模式之建立…………………………………………………….25第二節 分析與討論………………………………………………………….32第四章 不對稱資訊下轉撥計價談判模式之探討………………………………38第一節 單期之不對稱資訊模式…………………….………………………38第二節 兩期之不對稱資訊模式…………………………………………….40第五章 結論與建議………………………………..…………………………….46第一節 研究結論…………………………………………………………….46第二節 未來研究方向與建議……………………………………………….47參考文獻……………………………………………………………………………..48
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