ФОРМУВАННЯ ТРАНСФЕРТНОЇ ЦІНИ МІЖ УЧАСНИКАМИ – ПАРТНЕРАМИ АЛЬЯНСУ У СФЕРІ ЗВ’ЯЗКУ ТА ІНФОРМАТИЗАЦІЇ
FORMATION OF TRANSFER PRICES BETWEEN THE PARTICIPANTS OF PARTNER ALLIANCE IN COMMUNICATION AND INFORMATION

Summary/Abstract: Introduction. Alliance relations in the communication and information field are characterized by the relationships between different business entities, each of which carries out independent activity. Business alliances feature is the fact that considerable volume of business transactions is carried out between the members-partners and is characterized by internal agreements executed at all stages of the business process (producing, selling, finance etc.) by the members-partners in the communication and information alliance (hereinafter – the MPCA) regardless of the Alliance form. These relations between the MPCA are characterized by the transfer (in-firm) prices. Purpose. The aim of paper is to study characteristics of the formation and calculation of transfer pricing of alliance in the field of communications and information (hereinafter – the ATP), to determine the effect of ATP such factors are taken into account, as the consumer price index, the competitiveness of services, lifecycle services, promotion of service members, alliance partners. Methods. Methodological basis of the research is the objective laws of the economy, scientific papers of the leading domestic and foreign scientists on transfer price in the communication and information field. Results. To achieve the purpose, the content of ATP, factors that influence its formation and calculation method were researched in this paper. During the formation of ATP, members-partners should identify and analyze the factors that influence its formation, which facilitates to defining not only risks, prediction of the activity effects, but also the importance of factors which influence on ATP. From the literary sources concerning the formation of the TP, it is indicated that the main component of transfer prices is expected (preferred) profit, i.e. the basic mark-up. Thus, when forming the ATP, there are determined factors which affect the basic mark-up: the consumer price index (inflation index), the competitiveness of services (labour, products) of communication and information, the life cycle of communication and information services (labour, products), promotion of communication and information services (labour, products) by the alliance participants-partners in the communication and information field. The author proposes to count ATP by the formula: ATP = (A * Cenv) + c + Pe, (1) where ATP is transfer price between members-partners per unit of service (labour, products) of communication and information, monetary unit; A – super expected profit, monetary unit; Cenv – the coefficient of the environment impact on the formation of transfer prices; c – the unit cost of service (labour, products) of communication and information, monetary unit; Pe – the desired size of the profit per unit of service (labour, products) of communication and information. Conclusion. The recommended approach takes into account the entire MPCA, promotes their interests support, activates their activity, increases the

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