The humanities and social science

2011 Issue №3

Back to the list Download the article

The system of transfer pricing: approaches, models, and application in the public sector of economy

Pages
28-35

Abstract

Transfer pricing proofs to be an effective organizational management mechanism under the new economic conditions. This article deals with the main transfer pricing formation models and the interaction of financial participants contributing to harmonizing their economics interests. The application of these models to ensure competitiveness of public sector organizations is of special interest.

Reference

1. Anthony R. N., Dearden J. Management Control Systems. R. D. Irwin, 1984.

2. Erwert R., Wagenhofer A. Interneunternehmungsrechnung, 2.Aufl. Berlin, 1995.

3. Handbuch der Verrechnungspreise: Betriebswirtschaft, Steuerrecht, OECD- und US-Verrechnungspreisrichtlinien / Gesamtverantw. Alexander Voegele, Bearb. von Thomas Borstell. Muenchen, 1997.

4. Mehaphdi M. Behavioral Aspects of transfer Pricing In UK decentralised Com­panies. Ph. D. Dissertation. London, 1990.

5. Пашкус Н. А. Инновации в системе образования: понятия, особенности, подходы к сравнению // Проблемы современной экономики. 2007.  2. С. 387—391.