Transfer Pricing in the Telecommunications Industry – A Case Study

Abstract

Product profitability is key in many established industries. Management accounting supports effective decision making and evaluation through tools like Time-driven Activity based Costing and transfer prices. They may serve as a base for setting targets and incentivizing managers to act in the best interest of the company and its relevant stakeholders. This instructional case is suitable for both graduate students and executive education in management, technology, and accounting.