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转让定价——做出更优决策,实现更多节约。

Transfer pricing--better decisions for greater savings.

作者信息

Leander W J

出版信息

PFCA Rev. 1995 Spring:11-5.

Abstract

The potential economic benefits of many restructuring initiatives are lost to the uninformed decisions which result from a mismatch between operational and financial systems. Transfer pricing helps eliminate this mismatch. Through it, a restructured center "pays" for all services provided by centralized departments for its patients. In this way, it can be an invaluable tool during and after your restructuring initiative. It helps you create a more cost-effective and beneficial vision of a fully restructured future. It makes setting economic targets for the right-sizing of centralized departments a relatively easy matter. And it will be an essential tool for leaders as they overcome the challenges of tomorrow's marketplace. In short, the higher the priority on economics, the more ongoing value transfer pricing adds to your restructuring initiative.

摘要

许多重组举措的潜在经济效益因运营和财务系统不匹配导致的不明智决策而丧失。转移定价有助于消除这种不匹配。通过转移定价,重组后的中心为集中管理部门为其患者提供的所有服务“付费”。这样,在重组举措实施期间及之后,它都可能是一个非常宝贵的工具。它能帮助你打造一个更具成本效益且更有益的全面重组未来愿景。这使得为集中管理部门合理规模设定经济目标相对容易。而且对于领导者应对未来市场挑战而言,它将是一个必不可少的工具。简而言之,对经济的重视程度越高,转移定价为你的重组举措持续增添的价值就越大。

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