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  2. Transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_pricing

    Most systems allow use of transfer pricing multiple methods, where such methods are appropriate and are supported by reliable data, to test related party prices. Among the commonly used methods are comparable uncontrolled prices, cost-plus, resale price or markup, and profitability based methods. Many systems differentiate methods of testing ...

  3. Transactional net margin method - Wikipedia

    en.wikipedia.org/.../Transactional_net_margin_method

    The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets.

  4. Funds transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Funds_Transfer_Pricing

    The Fund Transfer Pricing (FTP) measures the contribution by each source of funding to the overall profitability in a financial institution. [1] Funds that go toward lending products are charged to asset-generating businesses whereas funds generated by deposit and other funding products are credited to liability-generating businesses.

  5. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking.

  6. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    Without foundational principles, managers and accounting professionals have no consistent footing on which to challenge or evaluate new theories of methods for managerial costing. [3] Some management accounting methods are designed primarily to serve and comply with financial accountancy guidelines. The importance of having distinct and ...

  7. Transfer mispricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_mispricing

    The Transactional Net Margin Method is the most commonly used method to verify the correctness of transfer pricing to make sure that it is not case of transport mispricing. One advantage of this method is that all information necessary for application of this method are freely available from all public and commercial databases. [14]

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  9. Throughput accounting - Wikipedia

    en.wikipedia.org/wiki/Throughput_accounting

    Management accounting is an organization's internal set of techniques and methods used to maximize shareholder wealth. Throughput Accounting is thus part of the management accountants' toolkit, ensuring efficiency where it matters as well as the overall effectiveness of the organization. It is an internal reporting tool.

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