Cara melakukan transaksi antar divisi dalam Akuntansi | Transfer Pricing | Akuntansi Manajemen

Summary

This tutorial explains the concept of transfer pricing in managerial accounting, focusing on how companies set internal prices for transactions between divisions. It covers the importance of transfer pricing, the principles behind it, and the three main methods for setting transfer prices: negotiated pricing, cost-based pricing, and using external market prices. Through practical examples, including car manufacturing and supermarket divisions, the tutorial illustrates how companies determine the optimal price that benefits the entire organization. Viewers also learn how to calculate lower and upper price limits to ensure fairness in internal negotiations.

Takeaways

• 😀 Transfer pricing is the process of setting prices for transactions between divisions within a company, especially when goods or services are exchanged internally.
• 😀 The goal of transfer pricing is to ensure that internal transactions are fair and beneficial to the overall company, considering both divisions' interests.
• 😀 Transfer pricing should not result in a division profiting more from external sales than internal transactions or vice versa.
• 😀 One common method for determining transfer pricing is through negotiation between the buying and selling divisions.
• 😀 Another method is cost-based pricing, where the price is based on the production cost (variable cost) plus any lost contribution margin from external sales.
• 😀 Market-based pricing is another method, where the transfer price is based on the price available from external suppliers.
• 😀 The transfer price should have both a lower limit (which covers costs) and an upper limit (which reflects external market conditions or supplier prices).
• 😀 The lower limit for the selling division is determined by adding variable costs to the contribution margin that would be lost by not selling externally.
• 😀 The upper limit for the buying division is set based on the price of external suppliers for the same goods or services.
• 😀 A practical example demonstrated the process by analyzing a scenario where a supermarket division buys oranges from an internal farm division, considering capacity and external supplier prices.
• 😀 In a coffee shop example, it was concluded that buying cookies from an external supplier at a lower price is more beneficial than making them internally, considering both cost and production efficiency.

Q & A

What is the primary focus of the tutorial?

The tutorial focuses on explaining the concept of transfer pricing in managerial accounting, with a particular emphasis on how it applies to transactions between different divisions within a company.

What is transfer pricing?

Transfer pricing refers to the pricing of goods or services exchanged between divisions within the same company. It helps determine the internal price of transactions, such as between a tire manufacturing division and a car assembly division.

Why is transfer pricing important for a company?

Transfer pricing is important because it ensures that the internal transactions between divisions are conducted at a price that benefits the overall company. It also helps prevent conflicts between divisions and ensures that each division operates profitably.

What are the three methods for determining transfer prices?

The three methods for determining transfer prices are: 1) Negotiation, where divisions negotiate the price. 2) Cost-based pricing, where the price is based on the variable cost or market price. 3) Market-based pricing, where the price is set according to the external market value of the product or service.

What is the 'lower limit' in transfer pricing?

The lower limit in transfer pricing is the minimum price at which a selling division can sell its product internally without incurring a loss. It is calculated by adding the variable cost to the lost contribution margin from not selling externally.

How is the 'upper limit' for transfer pricing determined?

The upper limit for transfer pricing is the maximum price a purchasing division can pay for a product without exceeding the cost of buying the same product from an external supplier. If no external supplier exists, the upper limit can be based on the profit expected from the transaction.

In the example with the tire division and car assembly division, what is the key factor in determining the transfer price?

The key factor is whether it is more profitable for the tire division to sell the tires internally to the car assembly division or to external customers. This decision depends on the price the tire division can get from external sales and the benefits to the company from internal transactions.

What happens when a division has excess production capacity, as illustrated in the example with the orange-growing division?

When a division has excess production capacity, it may be more advantageous to sell the products internally to another division rather than externally. This helps the company utilize its full capacity, especially if external demand is insufficient.

What is the significance of contribution margin in determining transfer prices?

Contribution margin is significant in determining transfer prices because it represents the profit a division loses when it sells internally instead of externally. This lost profit needs to be factored into the transfer pricing calculation to ensure the division is not operating at a loss.

In the case of the coffee shop, why is it more beneficial for Adi to buy cookies from an external supplier rather than making them in-house?

It is more beneficial for Adi to buy cookies from an external supplier because the cost of purchasing cookies from the supplier is lower than the cost of producing them in-house. This helps the coffee shop save on production costs and improves profitability.