VILIPO MUCHINAMUNTHALI*Contributor This article is the second part of a detailed exploration of intra-group services in ...

Its standard cost, on the other hand ... However, as with market-based transfer pricing, the allocation of profits to one ...

Accounting for, and allocating, costs in the real world is complicated. Cost-based pricing is hard, something even the SEC’s budget process tells us. Perhaps the most obvious flaw in the “cost ...