紧接着，我们设计了一种转移定价方法，有效的规避了上述缺陷。
And then, we design a transfer method which can avoid the draws effectively.
以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
转移定价作为避税筹划的一种重要方法，具有较强的操作性。
As an important method to tax avoidance design, transferring price-making can be operated practically.
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