論文Articles
『企業会計』2020，72巻11号，17－27頁 Accounting，Volume 72, Issue 11, November 2020, Pages 17-27
DOI:https://doi.org/10.34615/acc-pr.1
Published online October 2，2020
© CHUOKEIZAI-SHA,INC 2020
費用削減投資と指令振替価格：
営業部門の顧客志向による影響
濵村 純平*
* 桃山学院大学准教授
jmhama@andrew.ac.jp
《要 旨》
本研究では，川上部門である製造部門が製品の製造費用を削減する投資を行うとき，競争も情報の非対称性もない状況で本社の設定する振替価格が，限界費用を上回ることを示している。これまでの研究では，市価基準振替価格を仮定したケースでのみこの結果が示されている。これに対し，本研究では川下部門として，顧客志向の意思決定をする営業部門を考えることで，市価基準振替価格を仮定せずに上記の結果を示す。顧客志向の意思決定を行なう営業部門は，市場で低い価格を付け，多くの製品を販売するインセンティブをもつ。そのため，本社が限界費用を上回る振替価格を設定することで，営業部門による過剰供給を抑えようとすることから，この結果が得られる。
《キーワード》
振替価格，費用削減投資，顧客志向，分権化企業，非協力ゲーム理論
Cost reduction investment and administrated transfer price:
The impact of a customer-oriented sales division
Jumpei Hamamura*
* Associate Professor, Momoyama Gakuin University
jmhama@andrew.ac.jp
《Abstract》
This paper demonstrates that an internal administrated transfer price exceeds marginal cost when the upstream division invests to reduce the marginal cost of a product without information asymmetry and product market competition. While prior literature demonstrates only that the market-based transfer price exceeds marginal cost in this situation, we show the same outcome without an intermediate product market, assuming a customer-oriented sales division. A customer-oriented sales division has an incentive for excess supply to set a low price in a monopoly product market. Hence, by setting an administrated transfer price above a marginal cost, the company headquarters controls the behavior of the sales division to refine both market price and excess supply.
《Keywords》
Transfer price, cost reduction investment, customer-oriented, decentralized firm, non-cooperative game theory
投稿受理日（Received）：2019／10／1
掲載許可日（Accepted）：2020／8／12
責任編集者：梶原 武久
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