本硏究旨在構建一軍品移轉計價模式，以提供國防體系作軍品移轉計價決策時之參考。本 硏究分析了國防體系之組織型態、計價目標與軍品市場結構等因素後，確定構建模式時，應考 慮三項原則：⑴使責任中心的權利與责任能維持均衡⑵使體系內的競爭型態得以強化⑶應能兼 顧個體與整體的利益。本硏究在構建模式的過程中，除引進市價與競爭性價格的概念外，亦追 求軍品供需部門合併成本為最小之目標，並設計了成本節省分配次模式。藉此完整的計價模式 ，可誘導供需部門重視整體利益，選擇更完善的軍品交易決策。

In order to propose a transfer pricing model for military products, this paper makes an effort to build up a mathematic model for the National Defense Systems. After analyzing the organization pattern, pricing objectives, and market structure under the National Defense Systems, we confirm the three principles for establishing a transfer pricing model as follows: (1) maintaining the Responsibility and Right of organization; (2) reinforcing the competitive pattern of the systems; (3) taking both of the overall benefits and individual advantages into consideration. This paper covers the concept of market price and competitive pricing and minimizes the overall cost of the demand and supply of the military products, and develops a distribution submodel for cost saving. With this pricing model, in addition to lead each department to emphasize the overall benefits, the transferring decision of military products can be further improved.