Potrójna cena transferowa i jej sprawozdawcze konsekwencje
The triple transfer price and its reporting consequences

Summary/Abstract: In the article, an empirical example of a triple transfer price, as applied to allocating contract revenues between three cooperating profit centres, has been described. The triple transfer price, as it is in the case of a dual transfer price, should prevent dysfunctional behaviour of managers and inhibit internal conflicts among them. This situation may occur when the managers of cooperating profit centres perceive the contract under consideration as a threat to their profitability targets and in consequence tend to reject it. As a method of a triple transfer price calculation, the contribution margin ratio conservation principle has been applied. This approach both levels out the marginal profitability ratios of the cooperating profit centres and eliminates undesired managerial behaviour. A three–profit–centre and a five–contribution–margin performance report, based on the methodology of contribution accounting and variable costing, which reconciles the surplus of the notional inter–centre revenues to the actual sales revenue figure, has also been described. Finally, the possibility of extending the triple transfer pricing to multiple (quadruple, etc.) transfer pricing, to be used when more than three (four, etc.) profit centres cooperate internally, has been suggested.

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