Concepedia

Cost Plus Method

The Cost Plus Method is a transfer pricing methodology that belongs to the class of cost-based methods, distinguished by its determination of an arm’s length markup on allowable costs incurred by a supplier in transactions between associated enterprises.

18

Publications

537

Citations

30

Authors

18

Institutions

Publications per year

2017–2026

3

Variants

Cost Plus Pricing Method

Parents

Children

Publications

18

Impact of transfer pricing methods for tax purposes on supply chain performance under demand uncertainty

Woonghee Tim Huh, Kun Soo Park · Naval Research Logistics (NRL) · 2013 · 77 citations

, , +13

Incorporating costs in LCA

K. Shapiro · The International Journal of Life Cycle Assessment · 2001 · 61 citations

, , +9

The Determination of Selling Prices

R. C. Skinner · Journal of Industrial Economics · 1970 · 59 citations

, , +7

Who Owns Float?

Jerry Householder, Hulan E. Rutland · Journal of Construction Engineering and Management · 1990 · 36 citations

, , +13

Managerial implications of target costing

Marilyn M. Helms, Lawrence P. Ettkin, Joe T. Baxter et al. · Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness · 2005 · 34 citations

, , +17

1–5 of 18

Authors

30

  1. JT
    Joe T. Baxter

    Dalton State College, United States

    2 publications · 63 citations

    2

    h-index

  2. LP
    Lawrence P. Ettkin

    University of Tennessee at Chattanooga, United States

    2 publications · 63 citations

    2

    h-index

  3. MW
    Matthew W. Gordon

    Eaton (United States), United States

    2 publications · 63 citations

    2

    h-index

  4. MM
    Marilyn M. Helms

    Dalton State College, United States

    2 publications · 63 citations

    2

    h-index

  5. RG
    Reinaldo Guerreiro

    Universidade de São Paulo, Brazil

    2 publications · 37 citations

    2

    h-index

1–5 of 30

Institutions

18

  1. University of British Columbia

    Vancouver, Canada

    2 h-index

    2 publications

    109 citations

  2. Dalton State College

    Dalton, United States

    1 h-index

    2 publications

    68 citations

  3. State University of Medan

    Medan, Indonesia

    1 h-index

    1 publications

    23 citations

  4. Korea Advanced Institute of Science and Technology

    Daejeon, South Korea

    1 h-index

    1 publications

    77 citations

  5. Shanghai Jiao Tong University

    Shanghai, China

    1 h-index

    1 publications

    32 citations

  6. Universidade de São Paulo

    São Paulo, Brazil

    1 h-index

    2 publications

    54 citations

  7. University of Bath

    Bath, United Kingdom

    1 h-index

    1 publications

    14 citations

  8. Vrije Universiteit Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    32 citations

1–8 of 18

Venues

  1. 2

    h-index

  2. 2

    h-index

  3. Journal of Industrial Economics

    1 publications · 59 citations

    1

    h-index

  4. IEEE Transactions on Engineering Management

    1 publications · 23 citations

    1

    h-index

  5. Journal of Political Economy

    JPE · 1 publications · 16 citations

    1

    h-index

1–5