双重内部转移价格,是指对产品(半成品)的供应和耗用单位分别采用不同的内部转移价格作为计价基础。采用该价格的具体方法是:①将以内部交易为主的卖方部门设计为成本中心。由于成本中心的经理一般只对成本负责,不对收入负责,因此转移价格定价不影响对部门经理的业绩评价。而买方部门则作为一个利润中心。②一个既有内部往来又有外部客 Double internal transfer price refers to the product (semi-finished products) supply and consumption units, respectively, using different internal transfer prices as the pricing basis. The specific method of using the price is: ① the seller will be the main part of the internal transaction as a cost center design. As the cost center manager is generally responsible for the cost, not responsible for revenue, so the transfer pricing does not affect the pricing manager’s performance appraisal. The buyer department is as a profit center. ② an internal and external as well as external customers