Teoria ograniczeń a ceny transferowe
Theory of Constraints and Transfer Pricing

Summary/Abstract: Theory of Constraints (TOC) and Throughput Accounting (TA) connected with it has be-come a subject of interest in accounting literature. A number of books devoted to the subject has been increasing. TA has become an important measurement and decision making tool in-creasing effectiveness of business entities. The paper demonstrates codependency between TOC and establishing levels of transfer pricing. The article presents examples of the influence of transfer pricing as well as bottlenecks that deliverers and consumers face for the profit of individual centers and the whole company.

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