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Internprissättning och beställar-/utförarmodellen i Västerås Stad: – Konsult och Service och Sociala Nämndernas Stab perspektiv
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2009 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

 

Title Transfer pricing and the purchaser-provider model in Västerås Stad – Konsult och Services and Sociala Nämndernas Stab perspective

Seminar date 2009-06-02

Course Master thesis in Management Accounting, advanced level, 15credits. (EFO019)

Authors Cecilia Somi & Nathalie Tunc

Tutor Leif Carlsson

Key words Transfer price, transfer performance, transfer trade, transfer pricing, full cost, the purchaser-provider model.

 

Purpose The purpose of this thesis is to describe the reason why Västerås Stad apply the purchaser-provider model  and transfer pricing, and the advantages and disadvantages with its use out of Konsult och Service and Sociala Nämndernas Stabs perspective. Further study will be on what transfer method is used in Västerås Stad.

 

Method A qualitative method was used in the survey. Primary data was gathered through individual interviews with two representatives from Västerås Stad – Tomas Thell at Konsult och Service and Jan Bäversten at Sociala Nämndernas Stab.

 

Conclusion Västerås Stad use the purchaser – provider model and transfer pricing to decentralize the activity and in that way to make it cost efficient. The municipality wants to increase the cost awareness to prevent waste of resources. An advantage with the use of the purchaser – provider model and transfer pricing is among the other things that it gives a basic data for decision-making. A disadvantage among the other things is that the model is complex and it takes a lot of resources. Cost based transfer prices are used in the municipality. Full cost is the base method when using transfer pricing in Västerås Stad.

 

Place, publisher, year, edition, pages
2009. , 57 p.
Keyword [sv]
Internpris, internprestation, intern handel, internprissättning, självkostnadsprincipen, beställar-/utförarmodellen.
Identifiers
URN: urn:nbn:se:mdh:diva-6386OAI: oai:DiVA.org:mdh-6386DiVA: diva2:224843
Presentation
2009-06-02, 00:00 (Swedish)
Uppsok

Supervisors
Available from: 2009-07-02 Created: 2009-06-22 Last updated: 2009-07-02Bibliographically approved

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