基于效率的工程总承包商内部转移定价  

Study on the Transfer Pricing in General Contractor for Efficiency Improvement

作　　者：管百海[1] 

机构地区：[1]中铁八局集团有限公司,四川成都610036

出　　处：《工业工程》2011年第5期130-135,共6页Industrial Engineering Journal

基　　金：教育部高等学校博士点专项基金资助项目(20060613019)

摘　　要：提出以成本加收益分成的转移定价方法研究工程总承包商内部各单位的效率及激励问题,建立了工程总承包商内部相关各方的收益模型。研究结果表明,作为总部的集团公司应尽量少分配项目总承包利润。实施设计工作和施工工作的子公司企业1和企业2所分配的项目总承包利润的比例与他们进行项目优化设计知识投入的成本系数和效率系数相关,企业1和企业2进行项目优化设计的最优努力程度与其所分配的项目总承包利润的比例及其知识投入的效率系数成正比,与其知识投入的成本系数的平方成反比。Aiming at increasing the efficiency of the different subsidiary companies in a general contractor, the transfer pricing method with costs and profit sharing is proposed, A model that describes the profit of the different subsidiary companies in the general contractor is proposed. Based on the model, analysis is carried out. Results show that, to increase the efficiency, the headquarters of the general contractor should distribute less profit into the subsidiary companies. The appropriate proportion of profit distributed to the company for design called Company #1 or the construction company called Company #2 should be determined by the cost and efficiency coefficients. Also, the profit distributed to Company #1 and Company #2 should be proportional to the effort made in the design and construction, and the efficiency, and is inversely proportional to the square of its cost coefficient.

关 键 词：效率 工程总承包商 收益分配 

分 类 号：F062.4[经济管理—政治经济学]