Preţurile de transfer: aspecte de calculare şi aplicare la întreprinderile avicole

Abstract

The optimization of administration methods can be achieved through the decentralization and delegation of management functions and the appointment of subdivision positions as a center of responsibility in the enterprise information system, so that each company becomes a small outlet market. Exchanges between centers raises the assessment problem of domestic transactions made between the "supplier" and "client" centers. Thus, there is a need to develop a system of prices able to facilitate the transfer in centers under the mutually advantageous terms without creating preconditions for the exaggerating/decrease of profitability of the centers participating in such a market. "Transfer pricing" is used as an objective tool to assess the activity of responsibility centers all over the world. The aim of this article is to elucidate the aspects as well as implications in terms of transfer pricing implementation at poultry enterprises.