Dual-Rate Transfer Pricing is a method used in cost accounting where two separate rates are applied to internal transactions between divisions of a company. The “dual rate” system typically involves a cost-based rate for the supplying division and a market-based rate for the receiving division. This approach aims to balance internal performance evaluation with external market conditions, promoting both divisional autonomy and overall corporate efficiency.
CMA Prep Course
CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.
