Traditional costing methods were based on general budgeting system. according to the principle of transfer price to define responsibility centres and,the performance of responsibility centre is associated with its financial index.
In order to regulate and direct the rational formation of water transfer price, studies are made on the management of pricing types of water right transfer, main factors influence the price of water right transfer and formation of price of water right transfer.
The current situation of the state owned share's transfer is analyzed in detail with an idea that both the effect and the tough tasks including the determination of transfer price and the influence on the enterprises and investors during the transfer are existed .
The paper mainly discusses the oligopoly firms' transfer pricing strategy,and concluded that an optimal transfer price is the weighted sum of marginal cost and profit of final product,while the weighted ratio depends on competitive intensity of final products market.
Three kinds of legislation cases are: First, double principle—principle of admitting the right of recourse of mortgage on one hand and principle of acknowledging the right of subrogation towards transfer price of securities on the other.
In law of mortgages, Article 49 provides comparatively detailed conditions of transfer As far as legislation is concerned, it acknowledges creditor to enjoy the right of subrogation towards transfer price of securities Meanwhile, it denies the right of recourse of mortgage on legal object and it does not supply adequate protection towards the acceptance.