student
As we know the management of a firm is effective if there are contractual relations between responsibility centres. Transfer price is the basis of such relations, it determines at what price one centre of responsibility sells intermediate products, renders services to another centre of responsibility. Transfer price is a factor in determining the financial results of the activities of individual structural units of the enterprise, it affects their income and expenses, and also has a significant impact on the performance indicators of the organisation as a whole and on the price of the final sold products. In this paper, through the study of profile literature and regulations, we have considered the methods of determining transfer prices and their features, outlined the facts that should be taken into account when choosing a method of transfer pricing, as well as highlighted the advantages and disadvantages of individual methods.
transfer pricing, transfer pricing methodology, business units, market prices, responsibility centres
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