ANALYSIS OF THE METHODS OF FORMATION OF THE TRANSFER PRICE AND THE POSSIBILITY OF ITS IMPLEMENTATION IN THE PERFORMANCE OF BUSINESS ENTITIES
Keywords:
transfer price, calculation sheet, division profit, deep processing of raw cotton, value added, steps of transfer price formation.Abstract
The article examines the experience of transfer pricing in world practice. In particular, the option of using an alternative transfer pricing scenario was considered. It was determined the need to include the profits of each division in the calculation sheet of the cost of production as a separate item. The possibilities of introducing this experience into the process of forming transfer pricing of enterprises operating in the form of clusters and cooperatives are analyzed. As a result of the study, conclusions were formed, scientific proposals and practical recommendations were given on this problem.
References
Ken Garrett is a freelance writer and lecturer. Transfer prices are almost inevitably needed whenever a business is divided into more than one department or division. https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/transfer-pricing
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