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題名：國際轉撥計價決策架構與績效評估之研究--臺灣多國籍企業之實證分析
書刊名：中山管理評論
作者：張進德 引用關係
作者(外文)：Chang, Jinnder
出版日期：2007
卷期：15:2
頁次：頁357-392
主題關鍵詞：多國籍企業；國際轉撥計價；線性結構關係模式；Multi-national corporations；International transfer pricing；LISREL model
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:14
  • 點閱點閱:44
以往文獻對於國際轉撥計價(ITP)大多集中在影響因素之研究，本研究以國際企業經營模式，探討影響台灣多國籍企業國際轉撥計價運作主要構面因素之整合性架構，並嘗試衡量各構面因素間之互動關係。 在Full model架構下，本研究發現多國籍企業之ITP經營環境同時對ITP執行方法及所達成經營績效具有顯著的直接與間接關係，且模式配適度頗佳，故可建構出單一構面ITP之Full model；但預期建構三構面ITP之Full model 則無法完成。 在Partial model架構下，本研究發現六組配適度較佳模式，其達成的經營績效為產品創新性、營收成長性及經營穩定性；而影響ITP執行方法的顯著因素，經營環境構面因素為中問市場特性(正向)，政策目標構面因素為非財務性戰略目標或極大化公司財務目標(負向)，兩構面因素對ITP執行方法似有抵換效果。
In the past, most studies on international transfer pricing (ITP) are focused on the influential factors of ITP decisions making. This paper examines the integrated framework of ITP for Taiwanese multi-national corporations and tries to measure the interaction of each dimension within ITP. In the full model, the focal point in this study holds that the method and performance of ITP are directly or indirectly influenced by the environment of ITP. The models fit well; therefore, we can construct a full model of ITP with a single dimension. However, we cannot expect to construct a full model of ITP with three dimensions. In the partial model, this paper shows that there are six models with high fitness. The operating performance includes the growth of operating income, the stability of operation, and the innovation of product. The significant factors that influence the methods of ITP: in the environment dimension is market character (positive relation); in the policy dimension is non-financial goal or maximizing the financial goal of the company (negative relation). There is a trade-off relationship between these two dimensions.
期刊論文
1.吳萬益(19960300)。中美日在臺企業經營環境,組織結構及策略運作互動關係之研究。管理科學學報，13(1)，1-19。  延伸查詢new window
2.林建煌、司徒達賢、黃俊英(19900700)。策略型態､策略勢態､組織行為與績效關係之研究--策略組織的觀點。管理評論，29-51。new window  延伸查詢new window
3.Das, S. P.(1983)。Multinational Enterprise under Uncertainty。The Canadian Journal of Economics，56(3)，420-428。  new window
4.駱少康、鄭銘偉(20100100)。線上代理人對廣告效果之影響：以臨場感角度討論。管理評論，29(1)，35-49+99-102。new window  延伸查詢new window
5.Burns, Jane O.(1980)。Transfer Pricing Decisions in U.S. Multinational Corporations。Journal of International Business Studies，11(2)，23-39。  new window
6.林妙雀(19980600)。影響跨國企業移轉計價方法選擇因素之研究。亞太管理評論，3(1)，19-47。new window  延伸查詢new window
7.Kim, S. H.、Miller, W. S.(1979)。Constituents of the International Transfer Pricing Decision。Columbia Journal of World Business，14(1)，69-77。  new window
8.Elam, Rick、Henaidy, Hamid(1981)。Transfer Pricing for the Multinational Corporation。The International Journal of Accounting，16(2)，49-65。  new window
9.Eccles, R. G.(1983)。Control with Fairness in Transfer Pricing。Harvard Business Review，61(6)，149-161。  new window
10.Ghoshal, Sumantra、Nohria, Nitin(1989)。Internal Differentiation Within Multinational Corporations。Strategic Management Journal，10(4)，323-337。  new window
11.Churchill, Gilbert A. Jr.(1979)。A paradigm for developing better measures of marketing constructs。Journal of Marketing Research，16(1)，64-73。  new window
12.Hirschliefer, Jack(1956)。On the Economics of Transfer Pricing。Journal of Business，29，172-184。  new window
13.Edwards, J. D.、Benke, R. L.(1980)。Transfer Pricing: Techniques and Uses。Management Accounting，June，44-46。  new window
14.Tang, R. Y. W.(1992)。Transfer Pricing in the 1990s。Management Accounting，73，22-26。  new window
15.Kaplan, R. S.(1989)。The Role for Empirical Research in Management Accounting Research。Accounting, Organizations and Society，11(4/ 5)，429-452。  new window
16.徐中琦(1996)。多國籍企業的新挑戰－國際營運與組織能力。經濟情勢暨評論，2(2)，43-56。  延伸查詢new window
17.(1995)。美國NAA公報譯介－企業績效之衡量。會計研究月刊，113，28-34。  延伸查詢new window
18.林妙雀(1999)。國際轉撥計價決策判定型態影響因素之研究－臺灣企業之實證分析。輔仁管理評論，6(2)，101-134。new window  延伸查詢new window
19.張進德(1996)。從管理觀點探討跨國企業內部轉撥計價策略。臺灣銀行季刊，4(4)，134-163。new window  延伸查詢new window
20.Pand(1957)。Economics of the Divisionalized Firms。The Journal of Business，30，46-108。  new window
21.Kim, L.、Lim, Y.(1988)。Environment, Generic Strategies, and Performance in a Rapidly Developing Country: A Taxonmic Approach。The Academy of Management Journal，31(4)，802-827。  new window
22.Gould, J. R.(1964)。Internal Pricing in Firms When There Are Costs of Using an Outside Market。The Journal of Business，37，61-67。  new window
23.Globerson, S.(1985)。Issues in Developing a Performance Criteria System for an Organization。International Journal of Production Research，23(4)，639-646。  new window
24.Retenberg, D. P.(1970)。Manenvering Liquid Assets in a Multinational Company Formulation and Peterministic Solution Procedures。Management Science，671-683。  new window
25.William, J. P.、Walker, E. W.(1972)。Optimal Transfer Pricing for the Multinational Firms。Financial Management，4，78-84。  new window
26.Pearce, John A. H.、Robbins, D. Keith、Robinson, Richard B., Jr.(1987)。The Impact of Grand Strategy and Planning Formality on Financial Performance。Strategic Management Journal，8(1)，125-134。  new window
27.Miller, D.(1987)。The Structure and Environmental Correlations of Business Strategy。Strategic Management Journal，8(1)，55-77。  new window
28.Thomas, H.(1971)。The Theory of Multinational Firm: Optimal Behavior under Different Tariff and Tax Ruties。Journal of Political Economy，79，1059-1072。  new window
29.Shaub, J. H.(1978)。Transfer Pricing in Decentralized Organizations。Management Accounting，59，33-37。  new window
學位論文
1.鍾瑞五(1989)。多國籍企業內部商品移轉價格策略之研究(碩士論文)。東吳大學。  延伸查詢new window
2.李明騏(1986)。我國多國籍企業轉撥計價系統之實證研究(碩士論文)。國立台灣大學。  延伸查詢new window
3.廖述忠(1991)。轉撥計價制度之理論與實務--中油公司之個案研究(碩士論文)。國立政治大學。  延伸查詢new window
4.邱素伶(1991)。我國多國籍企業內部移轉計價及績效評估之研究，0。  延伸查詢new window
5.董曉玲(1996)。責任中心制度下各種環境與內部移轉價格之研究，0。  延伸查詢new window
6.吳萬益(1991)。Competitive Strategies for Subsidiaries of Multinational Companies: A Comparative Study of American, Japanese, European, and Taiwanese Firms in Taiwan，0。  new window
圖書
1.Shapiro, A. C.(1991)。Foundations of Multinational Financial Management。Foundations of Multinational Financial Management。Boston, MA：Allyn ＆ Bacon。  new window
2.Churchill, Gilbert A., Jr.(1991)。Marketing Research: Methodological Foundations。Chicago, IL：Dryden Press。  new window
3.Abdallah, W. M.(1989)。International Transfer Pricing Policies-Decision-Making Guidelines for Multinational Companies。New York, NY：Quorum Books。  new window
4.Hill, C. W. L.、Jones, G. R.(1998)。Strategic Management-An Integrated Approach。Houghton Mifflin Company。  new window
5.Porter, M. E.(1986)。Competition in Global Industries: a Conceptual Framework in Competition in Global Industries。Boston MA：Harvard Business School Press。  new window
6.Arbuckle, J. L.(1997)。Amos Users' Guide Version 3.6。Chicago, IL：Small Waters。  new window
7.Chandler, Alfred Dupont Jr.(1977)。The Visible Hand: The Managerial Revolution in American Business。The Belknap Press of Harvard University Press。  new window
8.Arpan, J. S.(1972)。International Intra-Corporate Pricing - Non-American Systems and Views。Indiana University Press。  new window
9.Thomas, A. L.(1980)。Behavioral Analysis of Joint Cost Allocation and Transfer Pricing。Champaign, I.L.：Stipes Publishing Company。  new window
10.Tang, R. Y. W.(1981)。Multinational Transfer Pricing-Canadian and British Perspectives。Toronto：Butterworth & Co.。  new window
11.Horowitz, Ira(1970)。Decision-Making and Theory of the Firm。New York：Holt, Rinehart, and Winston。  new window
12.Chandler, Alfred D. Jr.(1962)。Strategy and Structure: Chapters in the History of the American Industrial Enterprise。MIT Press。  new window
13.Robbins, S. M.、Stobaugh, R. B.(1973)。Money in the Multinational Enterprise: A Study of Financial Policy。Money in the Multinational Enterprise: A Study of Financial Policy。沒有紀錄。  new window
14.Baumol, W. J.(1965)。Economic Theory and Operation Analysis。Economic Theory and Operation Analysis。Englewood Cliffs, NJ。  new window
15.Bisat, T. A.(1967)。An Evaluation of International Intercompany Transfer。An Evaluation of International Intercompany Transfer。0。  new window
16.Grossman, G.(1970)。Ekonomiska System。Ekonomiska System。0。  new window
17.Rugman, A. M.、Eden, L.(1985)。Multinationals and Transfer Pricing。Multinationals and Transfer Pricing。0。  new window
18.Charles, T. Horgren、Foster, George(1987)。Cost Accounting - A Managerial Emphasis。Cost Accounting - A Managerial Emphasis。0。  new window
19.Al-Eryani(1987)。Policies of U.S. Multinational Corporations on Pricing Intracompany Transfers with Foreign in More-developed and Less-developed Countries。Policies of U.S. Multinational Corporations on Pricing Intracompany Transfers with Foreign in More-developed and Less-developed Countries。0。  new window
20.Kagono, Tadao、Nonaka, Ikujiro、Sakakibara, Kiyonori、Okumura, Akihiro(1989)。Strategic vs Evolutionary Management: A U.S.-Japanese Comparison of Strategy and Organization。Strategic vs Evolutionary Management: A U.S.-Japanese Comparison of Strategy and Organization。New York, NY。  new window
 
 
 
 
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