Capraro (Kolabri) & Oliver Treidler (TP&C) - IS Summit 22, https://youtu.be/91srcPMcmBY?si=CJzeuhwthmtykRah Sustaining Arm’s Length Cost Allocations for Highly Integrated Development Functions—An Explorative Case Study of Transfer Pricing for InnerSource Communities https://bth.diva-portal.org/smash/get/diva2:1837328/FULLTEXT01.pdf users contributors “users only” → have to pay into cost pool “contributors only” → contract developer? price separately “users with self-interest to contribute” → nothing to be paid! コストの考え方の一例 ルール