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Another Look at Transfer Prices for Depot-level Reparables

其他書名	Marginal Costs: a Revenue Perspective
出版	Logistics management inst mclean va, 1999
URL	http://books.google.com.hk/books?id=HEqC0AEACAAJ&hl=&source=gbs_api

註釋Full-cost transfer prices for DLR components on weapon systems contribute to the readiness problems now facing DoD. DLR transfer prices are set to recover the working capital funds' total cost of repairing, replacing, transporting, warehousing, and managing DLR components. However, our analysis of those full-cost DLR transfer prices indicates that instead they systematically under-collect revenues needed to buy and repair DLRs. Our research, like other published research literature, advocates the use of marginal-cost transfer prices for DLRs. Using marginal-cost transfer prices would help correct some of the uneconomic behaviors we found. However, a far more compelling reason for such a change would be to lessen the effect on revenue recovery associated with problems in estimating DLR sales, in budgeting customers DLR funding, and in anticipating customers' reaction to new DLR prices.