Nå er jeg egentlig temmelig dårlig på økonomiske oversettelser, men utfra dette gamle Kudos-bidraget http://www.proz.com/kudoz/english_to_spanish/bus_financial/6...
finner jeg i alle fall en definisjon av hva det er:

"The so-called mark up internal price calculation method has been applied since 1998 in the XXX Group for supplies of finished products within the same business sector, and this method is also employed for quarterly reporting. (...)

Here, the invoiced transfer price is initially broken down into a responsibility price (the responsibility price is made up of the manufacturing costs, utilisation variances and handling costs = Mark up 1) and a profit margin (Mark up 2).