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An effective transfer pricing system in the context of a divisional organization has to satisfy several basic criteria. The challenge is presently no transfer pricing system has been perfect. However, for an effective system of transfer pricing, some of the basic criteria need to be satisfied: it should encourage divisional managers to actin the best interests of [...] Below example assume the following scenario:
Some of the best in class performance metrics extracted from Abe Aberdeen Group, June 2008 :- Operational Metrics Customer satisfaction index Percentage improvement in customer satisfaction Percentage improvement or decline Customer retention Rating of customer retention performance during past 12 months Percentage of actual retention during past 12 [...] Whether you are using dashboard, scorecards (balanced scorecard, etc), business intelligence tools or query tool reporting, there is an urgent need for management to understand the importance to identify, define, track, and act upon operational key performance metrics / indicators. [ Earlier article on kpa & kpi has shown to management the importance of creating, maintaining and [...] Arm length transaction is a very hot topic in transfer pricing. This article seeks to explain what it means “ at arm length and what are some of the traditional methods to determine “ arm length” “ At Arm Length” means that a transaction performed within a company must be priced as if carried out between two [...] |
FCCA,CA(MIA)with more than 26 years of post-qualifying working experiences. Previous working stints with one of the big accounting four, Regional GFC & Group Treasurer in a group of Malaysian and Group CFO in Singapore public listed concern.
Also author to another very popular free educational accounting cum finance blog: http://basiccollegeaccounting.com under the branding of College Accounting Coach. |
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