煤矿井下生产内部转移价格的制定及其现实性分析

摘要

内部转移价格是煤矿井下生产进行市场化管理的关键因素.目前,我国煤矿井下生产大多以成本加成法等作为内部转移定价的基础.本文结合煤矿井下生产特点,利用标准作业成本制定煤矿井下生产各级内部市场主体的转移价格,并对其现实性进行了分析.%Internal transfer price is the key factors of market management underground coal mine production,at present our country coal enterprises mostly uses cost plus fixed method etc as the internal transfer pricing basis. This paper, combining with the characteristics of coal mine production, uses the standard activity cost as internal transfer price of market main body underground coal mine production levels,and analyzes its reality.