Dualna cena transferowa i jej sprawozdawcze konsekwencje
Dual transfer price and its reporting consequences

Summary/Abstract: In the article, an empirical example of a dual internal (transfer) price, as applied to allocating contract revenue between two cooperating profit centres, has been described. The dual price prevents both dysfunctional behaviour and internal conflict, which might result in rejecting contracts. This situation may occur when the managers of cooperating profit centres perceive the contracts as a threat to their profitability performance targets. As a method of dual price calculation the contribution margin ratio conservation principle has been put forward. This approach both levels out marginal profitability ratios of the cooperating profit centres and eliminates undesired managerial behaviour. The arithmetic formulas for the principle have been formulated as well. The managerial report, based on the contribution of accounting idea, which reconciles the surplus of the notional inter-centre revenues to the actual sales revenues, has also been described. Finally, the necessity for extending the dual pricing to manifold (triple, quadruple, etc.) pricing, to be used when more than two (three, four, etc.) profit centres internally cooperate, has been suggested.

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