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Teori möter praktik - Kommunal internprissättning

Sandén, Gabriel LU ; Sadikovic, Rijad LU and Leijonberg, Gustav LU (2017) FEKH69 20171
Department of Business Administration
Abstract
Abstract
FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points
Authors Rijad Sadikovic 19941030–0835 Gabriel Sandén 19911211–0615
Gustav Leijonberg 19950904–7552 Advisor Peter W. Jönsson
Title: Teori möter praktik - Kommunal internprissättning Keywords: Transfer price, Municipal services, shared-service centers, Responsibility
centers, transferpricing
Purpose: The purpose of this study is to describe and compare the communal transfer pricing of shared-service centers from the perspective of what the prevailing theory deems to be an appropriate and correct transfer price, and through this analyze the communes actual choice of transfer price, the transferpricing process... (More)
Abstract
FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points
Authors Rijad Sadikovic 19941030–0835 Gabriel Sandén 19911211–0615
Gustav Leijonberg 19950904–7552 Advisor Peter W. Jönsson
Title: Teori möter praktik - Kommunal internprissättning Keywords: Transfer price, Municipal services, shared-service centers, Responsibility
centers, transferpricing
Purpose: The purpose of this study is to describe and compare the communal transfer pricing of shared-service centers from the perspective of what the prevailing theory deems to be an appropriate and correct transfer price, and through this analyze the communes actual choice of transfer price, the transferpricing process as well as the organizational preconditions.
Method: The authors have chosen to perform a qualitative study and the interviews have been conducted with people who have insight in the chosen IT-department's daily operation as well as it's work with transfer pricing.
Theoretical Perspective: The study has been conducted using a deductive method, since the authors in advance have attempted to formulate a view on how transfer prices should be set taking into account organizational preconditions such as responsibility centers. In other words, the theory has been the basis from which the empirics has subsequently been analyzed. The view that the authors have formulated has informed their view on how the transfer pricing should be viewed and applied according to the theory.
Empirics: The shared service-department that is the subject of this study was formally a profit centre, without capacity to sell to external customers and was not allowed to make profit in general. The department exclusively used cost prices without a markup for every service and product that was sold.
Result and conclusions: The study found that the transfer price differed from what the theory had deemed would have been a suitable transfer price for a profit center. The reason for choosing to use a transfer price that is not congruent with the chosen type of responsibility center, is that the purpose of the transfer prices differ from those in the theory. The other explanation as to why one would stray from the theory are the different circumstances in how the communal organisation operates, namely the regulation to profits.
Proposal of continued research: The authors propose that future studies in greater detail analyze what transfer pricing consists of, particularly in relation to how the capital costs are calculated. This study is also a qualitative study which has added a deeper analysis of a particular units work with transfer pricing within one commune. A quantitative study that would have given statistical answers to how communes choose to use transfer pricing would also have been of great interest. (Less)
Abstract (Swedish)
Sammanfattning
FEKH69, Examensarbete i redovisning på kandidatnivå, Lunds universitet, Kandidatuppsats, 15 Högskolepoäng, Vårterminen 2017.
Författare Rijad Sadikovic 19941030–0835 Gabriel Sandén 19911211–0615
Gustav Leijonberg 19950904–7552 Handledare Peter W Jönsson
Titel: Teori möter praktik - Kommunal internprissättning
Nyckelord: Internpriser, kommunal verksamhet, shared-service tjänster, ansvarsenheter,
internprissättning.
Syfte: Syftet med föreliggande arbete är att beskriva och jämföra den kommunala internprissättning av shared service-tjänster utifrån vad den rådande teorin anser vara ett lämpligt eller korrekt internpris och utifrån detta analysera kommunens faktiska val av internpriser, internprissättnings processen och... (More)
Sammanfattning
FEKH69, Examensarbete i redovisning på kandidatnivå, Lunds universitet, Kandidatuppsats, 15 Högskolepoäng, Vårterminen 2017.
Författare Rijad Sadikovic 19941030–0835 Gabriel Sandén 19911211–0615
Gustav Leijonberg 19950904–7552 Handledare Peter W Jönsson
Titel: Teori möter praktik - Kommunal internprissättning
Nyckelord: Internpriser, kommunal verksamhet, shared-service tjänster, ansvarsenheter,
internprissättning.
Syfte: Syftet med föreliggande arbete är att beskriva och jämföra den kommunala internprissättning av shared service-tjänster utifrån vad den rådande teorin anser vara ett lämpligt eller korrekt internpris och utifrån detta analysera kommunens faktiska val av internpriser, internprissättnings processen och de organisatoriska förutsättningarna.
Metod: Författarna har valt att genomföra en kvalitativ studie och intervjuerna har gjorts med personer med insikt i den undersökta IT-avdelningens dagliga verksamhet såväl som dess internprissättningsarbete.
Teoretiska perspektiv: Undersökningen har gjorts med en deduktiv metod då författarna på förhand försökt skapa sig en bild om hur internpriser bör sättas utifrån bl.a de organisatoriska förutsättningarna såsom ansvarsenheter, dvs teorin har varit utgångspunkten mot vilken empirin sedan ställts. Denna förkunskap hos författarna har informerat deras bild av hur internprissättningen bör se ut och användas enligt teorin.
Empiri: Den undersökta shared service avdelningen var en formellt en resultatenhet utan möjlighet att sälja till externa kunder och hade ett generellt vinstförbud. Avdelningen använde sig uteslutande av självkostnadspriser utan något vinstpåslag för samtliga tjänster och produkter man sålde.
Resultat och slutsatser: Undersökning kom fram till att internprissättning skiljde sig från vad som enligt teorin hade varit ett lämpligt internpris för en resultatenhet. Anledningen till att man väljer att använda sig av ett internpris som enligt teorin inte är förenligt med den valda typen av ansvarsenhet är att syftena med internpriserna skiljer sig inom den kommunala verksamheten från den i teorin. Den andra förklaringen till varför man frångår teorin är de annorlunda förutsättningar som gäller i den kommunala verksamheten nämligen det generella vinstförbudet.
Förslag till fortsatt forskning: Författarna föreslår att vidare forskning i större detalj analyserar vad självkostnadspriset består av och då främst med hänsyn till hur kapitalkostnaderna beräknas. Denna studie är dessutom en kvalitativ studie vilken har gjort en djupare analys av en enskild avdelnings internprissättningsarbete inom en enda kommun. En kvantitativ studie som hade gett fler statistiska svar på hur kommuner använder sig av internpriser hade varit av stort intresse. (Less)
Please use this url to cite or link to this publication:
author
Sandén, Gabriel LU ; Sadikovic, Rijad LU and Leijonberg, Gustav LU
supervisor
organization
course
FEKH69 20171
year
type
M2 - Bachelor Degree
subject
keywords
Keywords: Transfer price, Municipal services, shared-service centers, Responsibility centers, transferpricing
language
Swedish
id
8927732
date added to LUP
2017-11-15 13:30:58
date last changed
2017-11-15 13:30:58
@misc{8927732,
  abstract     = {Abstract
FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points
Authors Rijad Sadikovic 19941030–0835 Gabriel Sandén 19911211–0615
Gustav Leijonberg 19950904–7552 Advisor Peter W. Jönsson
Title: Teori möter praktik - Kommunal internprissättning Keywords: Transfer price, Municipal services, shared-service centers, Responsibility
centers, transferpricing
Purpose: The purpose of this study is to describe and compare the communal transfer pricing of shared-service centers from the perspective of what the prevailing theory deems to be an appropriate and correct transfer price, and through this analyze the communes actual choice of transfer price, the transferpricing process as well as the organizational preconditions.
Method: The authors have chosen to perform a qualitative study and the interviews have been conducted with people who have insight in the chosen IT-department's daily operation as well as it's work with transfer pricing.
Theoretical Perspective: The study has been conducted using a deductive method, since the authors in advance have attempted to formulate a view on how transfer prices should be set taking into account organizational preconditions such as responsibility centers. In other words, the theory has been the basis from which the empirics has subsequently been analyzed. The view that the authors have formulated has informed their view on how the transfer pricing should be viewed and applied according to the theory.
Empirics: The shared service-department that is the subject of this study was formally a profit centre, without capacity to sell to external customers and was not allowed to make profit in general. The department exclusively used cost prices without a markup for every service and product that was sold.
Result and conclusions: The study found that the transfer price differed from what the theory had deemed would have been a suitable transfer price for a profit center. The reason for choosing to use a transfer price that is not congruent with the chosen type of responsibility center, is that the purpose of the transfer prices differ from those in the theory. The other explanation as to why one would stray from the theory are the different circumstances in how the communal organisation operates, namely the regulation to profits.
Proposal of continued research: The authors propose that future studies in greater detail analyze what transfer pricing consists of, particularly in relation to how the capital costs are calculated. This study is also a qualitative study which has added a deeper analysis of a particular units work with transfer pricing within one commune. A quantitative study that would have given statistical answers to how communes choose to use transfer pricing would also have been of great interest.},
  author       = {Sandén, Gabriel and Sadikovic, Rijad and Leijonberg, Gustav},
  keyword      = {Keywords: Transfer price,Municipal services,shared-service centers,Responsibility centers,transferpricing},
  language     = {swe},
  note         = {Student Paper},
  title        = {Teori möter praktik - Kommunal internprissättning},
  year         = {2017},
}