WIELOKROTNA CENA TRANSFEROWA
MULTIPLE TRANSFER PRICING

Summary/Abstract: A multiple transfer price approach, applied to allocate a contract contribution margin between many cooperating profit centres, has been put forward in the article. The model should prevent dysfunctional behaviour of profit centres managers, and thus inhibit internal conflicts which may occur when the managers perceive the allocation of contract contribution margin as a threat to their profitability targets. For the sake of clarity, a multiple transfer price is understood in the text as a quadruple transfer price. It is proposed to calculate the multiple transfer price in accordance with the contribution margin ratio conservation principle which guarantees that the target contribution-margin-to-sales ratios of cooperating profit centres is maintained at a pre-determined level. Additionally, a contribution-margin performance report disclosing the notional inter-centre revenues, is put forward. Finally, it is suggested that the mechanism can be applied to many profit centres

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