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Transfer Pricing Logo cgma

  Kaplan Publishing Limited |   $75.00 - 95.00 |   CPE: 3.0 |   AICPA |   Aug 2015 |   Business Mgmt. & Organization |   AICPA Store
Who Will Benefit?
  • Management accountants wanting to develop skills in financial performance management
  • CGMA exam candidates
Topics Discussed:
  • Performance management: behavioural consequences
  • Transfer pricing
  • Objectives of transfer pricing
  • Performance evaluation
  • International transfer pricing
  • Different tax rates
  • Transfer pricing to manage cash flow
  • International transfer pricing and currency management
Learning Objectives

When you complete this course, you will be able to:

  • Recognize behavioural consequences of financial performance management within an organization
  • Calculate transfer prices and profitability when transfer pricing is implemented
  • Recognize the role of transfer pricing in decision-making and performance evaluation

This CPE course is included in the 60+ hours of Financial Performance Management Program.

It can also be purchased individually or as a part of Financial Decision Making.

This CPE course explores performance management and the potential behavioral consequences and includes multiple illustrations throughout. It examines transfer pricing, including setting a transfer price for inter-divisional transactions. The transfer price for inter-divisional transactions is significant because it not only determines how the total profit is shared between the two divisions, but in some circumstances, it could affect decisions by the divisional managers. In addition, this course includes the objectives of transfer pricing, performance evaluation as well as international transfer pricing.

Topics covered:
  • Management accounting: Technical: Cost accounting & management: Cost management, Foundational
  • Management accounting: Technical: Management reporting & analysis: Performance management, Foundational