The differences in profitability levels can mainly be attributed to the facts that, (i) selling general and administrative costs (SG & A) for captive sales are lower, because they do not necessitate marketing costs, and (ii) to higher transfer prices as compared with prices on the free market.
Forskellene i rentabilitetsniveauet skyldes hovedsagelig, at i) salgs-, general- og administrationsomkostningerne for det bundne salg er lavere, fordi der ikke er behov for markedsføringsomkostninger, og at ii) de interne afregningspriser er højere end priserne på det frie marked.