Transfer Pricing in the Context of the Center Responsibility Management: Pro and Contra

Аннотация

In this article authors try to analyze the main advantages and disadvantages of using of dual (transfer) pricing in contemporary business practice. During the analysis of the theme, touched upon this article, the following logic was used: the category of «dual (transfer) pricing» was examined as from the point of conceptual, so as from the point of empirical (business-example) views. Then two aspects of its main ways of using are broached: one is for estimation economic effectiveness of company's departments, the other is for making of decision about transference of some functions to the external contract, and the influence of internal payments on the financial accounts. On the basis of examined facts the conclusion about effectiveness and restrictions of using of dual (transfer) pricing was made.