Şirketler Arası Fiyatlandırma Yeniden Ele Alındı: Tekelci Rekabetten Kurumsal Finansal Raporlamaya Uzanan Koridor

Bu makale, eksik bir rekabet biçimi olarak tekelci rekabet çerçevesinde bir şirketler arası fiyat veya fiyatlandırma teorisi geliştirmekte ve bunun genel olarak kurumsal finansal raporlama ve özel olarak kurumsal finansal tablolarla doğrudan ilişkisini gösteren analitik bir uygulama gerçekleştirmektedir. Bu amaçla, maliyet avantajı ve faaliyet karı, teoriyi oluşturmak ve bunu muhasebe pratiğine uygulamak için katalizör görevi görmektedir. Diğer bir deyişle, maliyet avantajı ve faaliyet karları, genel olarak şirketler arası fiyatlandırma ile kurumsal finansal raporlama ve özel olarak kurumsal finansal tablolar arasındaki etkileşimi göstermek ve açıklamak için anahtar olarak kabul edilir ve yapılandırılır. Yapılan analizler, işletmelerin birbirleriyle ikili tekelci rekabet altında işlem yapmaları göz önüne alındığında; tüm diğer unsurlar sabitken, maliyet avantajı olan işletmenin faaliyet karı rakamı, maliyet avantajı olmayan işletmenin faaliyet karı rakamından daha yüksek olduğunu belgelendirmektedir. Analizler ayrıca işletmelerin ikili tekelci rekabet altında birbirleriyle işlem yaptıklarını varsayımı altında; tüm diğer unsurlar sabitken, maliyet avantajı olan işletmenin varlık büyüklüğü, faiz ve vergi öncesi kazanç, vergi öncesi kazanç ve dolayısıyla vergi sonrası net kar rakamları her zaman maliyet avantajı olmayan işletmenin varlık büyüklüğü, faiz ve vergi öncesi kazanç, vergi öncesi kazanç ve dolayısıyla vergi sonrası net kar rakamlarından daha yüksek olacaktır.

Anahtar Kelimeler:

Şirketler Arası Fiyat/Fiyatlandırma, Kurumsal Finansal Raporlama, Mali Tablolar, Tekelci Rekabet.

Inter-Company Price Revisited: Passage From Monopoly Competition to the Realm of Corporate Financial Reporting

This paper develops a theory of inter-company price or pricing (ICP) within the framework of monopoly competition as a form of imperfect rivalry and performs an analytical application showing its direct association with corporate financial reporting in general and corporate financial statements in particular. For this purpose, cost advantage and operating profit are served as catalysts to build the theory and apply it into accounting practice. In other words, cost advantage and operating profits are considered and constructed as keys to show and explain the interplay between ICP and corporate financial reporting in general and corporate financial statements in particular. Examinations document that given that businesses transact with each other under bilateral monopoly competition; ceteris paribus, the operating profit figure of the business with cost advantage will be higher than the operating profit (OP) figure of the business without cost advantage. Examinations further document that businesses transact with each other under bilateral monopoly competition; ceteris paribus, asset size, earnings before interest and taxes (EBIT), earnings before taxes (EBT) and hence net income/profit after tax (NPAT) figures of the business with cost advantage will always be higher than asset size, EBIT, EBT and therefore NPAT figures of the business without cost advantage.

Keywords:

Inter-Company Price/Pricing, Corporate Financial Reporting, Financial Statements, Monopoly Competition,

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