ASPECTE PRACTICE PRIVIND DETERMINAREA
COSTURILOR DE CESIUNE INTERNĂ ÎN ÎNTREPRINDERILE NAŢIONALE ŞI INTERNAŢIONALE
PRACTICAL ISSUE FOR DETERMINATION OF INTERNAL ASSIGNMENT COSTS IN NATIONAL AND INTERNATIONAL BUSINESS
Published by: Editura Universităţii Vasile Goldiş
Keywords: transfer prices; multinational companies; functions; transfer of profits.
Summary/Abstract: The activities of organizational subdivisions within national and multinational companies take place under a set of legal norms that influence their organization and functioning. Thus, one of the main functions of the management of multinational companies is the effective distribution of tasks to each subdivision in order to obtain maximum profit. In this regard, the management of the company must consider internal transfer prices (or transfer costs) as prices charged by companies belonging to the same concern for internal transfer of material or immaterial goods. This paper also covers the functions of transfer pricing and their effects on the activity of multinational companies, their means of determination and their effects on consolidated results.
- Issue Year: 20/2010
- Issue No: 1
- Page Range: 642-648
- Page Count: 7
- Language: Romanian