We investigated five pricing methods
for the insurance contract.
This approach can notably be used in European context, aiming on designing a better application of the described transfer pricing methods
and implementing more rational transfer pricing policies.
Profitability-Based Pricing Methods
in the United States
The third dimension includes export pricing methods
. Six pricing methods
are suggested by Cannon and Morgan (1990), target-profit, cost-plus, perceived-value, going-rate, sealed-bid, and negotiated pricing.
Regardless of the pricing method
used, settlement offers for individual policies are highly dependent upon evaluation of insureds' health, whether in terms of life expectancy or in relation to standard mortality, and estimation of monthly policy cost.
In reality, this pricing method
represents a form of significant spend-down of assets for the senior.
FSC's first had to select administrative or nonadministrative intercompany pricing methods
(methods used to allocate receipts between the FSC and its related suppliers, discussed later in this article).
Avesta Sheffield, a joint venture between British Steel and the Swedish company, has now changed its pricing methods
Transfer pricing methods
vary in their effects on pricing flexibility, efficiency, and profitability.
The white paper also asks the taxpayer to attest to the pricing methods
used at the time the tax return is prepared.
PURAs decision is disappointing, as it lacks pilot programs to test different pricing methods
. While we agree that price differences between on-peak and off-peak power should be markedly different in order to help customers use power during non-peak times, PURAs decision just kicks that can down the road.
** Updated TPMs: Six other articulated transfer pricing methods
for determining the arm's-length charge for intercompany services.