CAJ | 학술논문

内部转移价格是煤矿井下生产进行市场化管理的关键因素，是煤矿井下生产内部市场主体进行成本核算、考核与控制的主要依据和标准。制定煤矿井下生产内部转移价格的基础，是将作业成本法引入标准成本．从成本对象与资源耗费的关系着手，以解决市场价格定价、协商定价、成本定价等定价方法将低效率因素纳入内部转移价格等问题．并形成标准作业成本与内部市场转移价格相互校验及动态修正机制。
내부전이개격시매광정하생산진행시장화관리적관건인소，시매광정하생산내부시장주체진행성본핵산、고핵여공제적주요의거화표준。제정매광정하생산내부전이개격적기출，시장작업성본법인입표준성본．종성본대상여자원모비적관계착수，이해결시장개격정개、협상정개、성본정개등정개방법장저효솔인소납입내부전이개격등문제．병형성표준작업성본여내부시장전이개격상호교험급동태수정궤제。
Internal transfer price is a key factor for marketization management of underground coal mine production, and the main basis and standard for the underground production market subject to conduct cost accounting,assessment and control. Standard activity-based costing is taken as the basis for formulating internal transfer price of underground coal mine production, which means to draw activity-based costing into standard cost,and from the relations of cost objects and resources consumption to re- solve problems of internal transfer price incurred by pricing issues like pricing according to market price, pricing by consulta- tion,pricing by cost,etc, which usually result in inefficiency,hence a mutual verifying and dynamic rectification mechanism for standard activity-based cost and internal market transfer price is formulated.