随着大公司的不断涌现,决策制定的分权化和企业中责任中心逐步被设立起来,中间产品转移定价问题引起了学者的关注。本文从分析转移定价决策面临的市场环境出发,采用机会成本法作为转移定价的可供参考方法,并将其与影子价格法结合应用实例分析,以期为企业转移产品定价提供参考。 With the continuous emergence of large companies, the decentralization of decision-making and the establishment of corporate responsibility centers have been gradually established. The transfer pricing of intermediate products has drawn the attention of scholars. Based on the analysis of the market environment facing the transfer pricing decision-making, this paper uses the opportunity cost method as a reference method for transfer pricing, and uses it with the shadow price method to analyze the application cases to provide a reference for the pricing of the transfer products.