MOHAMAD KHOIRUL HUDA, 040731074 (2011) TRANSFER PRICING DAN EVALUASI KINERJA ANTAR DIVISI PT “X”. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

In the decentralized system, there is delegation of authority from top-level manager to the lower-level manager. Through this delegation, it is hoped a decision could be taken more quickly, because the decision was taken by the party closer to those activities. In a decentralized organization into a profit center, the output of a division is an input for another division. This situation has lead to transfer price. The use of transfer pricing method will determine the outcome of performance appraisal for each division. Thus, transfer pricing must be right so that give a fair and mutually beneficial condition, both among the divisions and companies as a whole. PT "X" is a company located in Surabaya, which working in the convection sector, which sells various products of convection, includes batik shirt, underwear, children's clothing, jeans, produces and sells bed sheets, bedcovers, pillows, bolsters, it’s also produces and sell egg tray products. In order to survive in the competitive global marketplace, PT "X" decentralizing the organization. PT "X" forms the production division and marketing divisions respectively as profit center, and evaluating the both divisions separately. Production division responsible to producing the raw materials into finished goods and sell them to marketing division. While the marketing division responsible for selling products obtained from outside suppliers and from the production division to consumers outside. By using a qualitative descriptive method with case studies approach, this research was aimed to know the application of transfer pricing that occurred between divisions of PT "X" and its influence on the performance evaluation of each division. Based on research that has been done, PT "X" was applied the market-based method of the transfer price. But there are some weaknesses that impact the performance evaluation process that not fair on the one of division. Based on simulation of using cost-based method, we have result that the method gives more fair condition.

Item Type:	Thesis (Skripsi)
Additional Information:	KKB KK-2 A 63 / 11 Hud t
Uncontrolled Keywords:	decentralization, transfer pricing, performance evaluation.
Subjects:	A General Works > AZ History of Scholarship The Humanities > AZ191-193 Evaluation H Social Sciences > HD Industries. Land use. Labor > HD2709-2930.7 Corporations H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM MOHAMAD KHOIRUL HUDA, 040731074 UNSPECIFIED
Contributors:	Contribution Name NIDN / NIDK Thesis advisor Yustrida Bernawati, Dra.,M.Si.,Ak. UNSPECIFIED
Depositing User:	Nn Anisa Septiyo Ningtias
Date Deposited:	2015
Last Modified:	01 Jul 2016 02:38
URI:	http://repository.unair.ac.id/id/eprint/38045
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