employee
student
This article assesses the role of transfer pricing in the process of organising and regulating the activities of responsibility centres. In modern market conditions with constantly changing economic conditions the problem of organisation of effective activity of the company is extremely important, including the organisation of effective interaction of its structural divisions capable of rendering services to each other and transferring the products manufactured by them. One of the problematic issues of management accounting at large, especially vertically integrated, enterprises is the introduction and use of transfer pricing system, the purpose of which is to ensure effective intra-company interaction of divisions on the basis of internal settlement prices.
transfer pricing, management accounting, financial methods, business units, enterprise management
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