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Chapter 9

Transfer pricing

Outcome

By the end of this session you should be able to:

 explain the theory of transfer pricing, including perfect, imperfect and no market
for the intermediate good

 discuss negotiated, market, cost-plus and variable cost-based transfer prices

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 9 of your Study Text

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