A
Activity-based costing (ABC), 66–67
B
Business model changes
added value notion, 58–59
audit ability, 59–60
business strategy
arm’s-length principle, 56–57
expenditure flows, 54
formula-based apportionment, 57
MNEs, 55–56
OECD guidelines, 56–57
outsourcing, 54–55
price determination, 57
supply-chain issues, 54
transfer pricing policy component, 55
distributed strategy, 52–53
domestic strategy, 51
global strategy, 51
resource allocation, 51
stakeholders, 60–62
transnational corporation, 52
transnational organization
centralized decision making, 53
key philosophy, 52
local autonomy, 53
Nestlé, 54
overseas components, 52
principal characteristics, 52
structure, 53
C
Changing times, model development
competitive price, 64
cost of things ...
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