Problems with business management Cover Image

Проблеми пред управлението на бизнеса
Problems with business management

Author(s): Nadya Ivanova Marinova
Subject(s): Social Sciences, Education, Business Economy / Management, Higher Education , Accounting - Business Administration, Human Resources in Economy, Business Ethics, Socio-Economic Research
Published by: Нов български университет
Keywords: Corporation; management; transfer; pricing;problems;

Summary/Abstract: In corporate business, many of the problems facing management are related to transfer (internal) pricing and the efficiency of integration processes. Transfer pricing is a relatively new phenomenon in the world economy. In general, the transfer price is the price used to determine the value of the output (materials, semi-finished products, finished products) or services transferred from one division (with its responsibilities) to another division (with its responsibilities) within the same corporation. Therefore, transfer pricing is a process of establishing internal estimated prices between segments of a business. Thus, two parties are always involved in transfer pricing: one that transmits the output (service) and the other that accepts it for further processing and consumption.

  • Issue Year: 5/2020
  • Issue No: 1
  • Page Range: 322-338
  • Page Count: 17
  • Language: Bulgarian