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Birch Company Essay

667 words - 3 pages

Pertanyaan :
1. Tawaran manakah yang harus diterima oleh Divisi Northen yang paling memenuhi kepentingan Birch Paper Company?
2. Apakah Kenton harus menerima tawaran ini? Mengapa ya dan mengapa tidak?
3. Haruskah wakil presiden Birch Paper Company melakukan suatu tindakan?
4. Dalam kontroversi yang telah dijelaskan sebelumnya, bagaimana system harga transfer dapat menjadi disfungsional? Apakah permasalahan tersebut membutuhkan adanya perubahan dalam kebijakan penentuan harga transfer perusahaan secara keseluruhan? Jika ya, perubahan spesifik apakah yang Anda sarankan?

Jawaban :
1. Tawaran manakah yang harus diterima oleh Divisi Northen yang paling memenuhi kepentingan ...view middle of the document...

Saya percaya ia harus menerima tawaran dari Thompson karena tidak hanya akan menghasilkan biaya terendah, tetapi juga akan mendorong membeli dari dalam perusahaan.

3. Haruskah wakil presiden Birch Paper Company melakukan suatu tindakan?
Jawab :
Wakil presiden Birch harus mengambil tindakan, tetapi tidak hanya melawan divisi ini. Saya pikir dia perlu untuk mengambil tindakan dalam rangka untuk memperbaiki masalah keseluruhan yang terkait dengan kebijakan harga transfer. Jika manajemen puncak diperlukan dapat memesan penerimaan tawaran lain. setiap divisi idealnya harus mengestimasikan harga normal pasar di luar dengan penyesuaian untuk biaya yang tidak terjadi di dalam perusahaan. Bahkan ketika keputusan perolehan sumberdaya mengalami hambatan, harga pasar merupakan harga transfer yang paling baik. Mungkin ada beberapa contoh sistem harga transfer yang benar-benar memuaskan dalam suatu organisasi yang rumit. Sama seperti pada banyak pilihan rancangan pengendalian manajemen, sangatlah penting untuk mengambil tindakan-tindakan yang terbaik dari antara yang kurang sempurna. Yang paling penting di sini adalah kesadaran akan kekurangan-kekurangan dan kepastian bahwa prosedur administratif yang ada digunakan untuk menghasilkan keputusan yang tepat.

4. Dalam kontroversi yang telah dijelaskan sebelumnya, bagaimana system harga transfer dapat...

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