《上海会计》88年第5期有文谈中间产品的转移价格。其中“四问”(见第36页)的论述不尽妥切,故提出管见与作者商榷。 该文说“边际成本法,是以中间产品的边际收入和边际成本相等时的边际成本,作为中间产品的转让价格”。 我认为这句话有问题。 问题之一:一个企业,即使实行分权制(即企业的各所属部门都享有一定的生产经营权,以及负有相应的责任、核算相应的利益)也仍然是一个整体。企业要以整体利益为 “Shanghai Accounting” in the fifth period of the 88th there was a talk about the transfer price of intermediate products. The discussion of the “four questions” (see page 36) is not exhaustive, so it is proposed to consult with the author. The article states that “the marginal cost method is based on the marginal cost when the marginal revenue and the marginal cost of the intermediate product are equal, and it is the transfer price of the intermediate product”. I think there is a problem with this sentence. One of the problems: An enterprise, even if it implements a decentralized system (that is, each department of an enterprise enjoys certain production and management rights, and has corresponding responsibilities and accounts for corresponding interests), is still a whole. Enterprises should take the overall interest as