期刊名称：CROMA Journal : Contemporary Research on Organization Management and Administration
印刷版ISSN：2335-7959
出版年度：2014
卷号：2
期号：1
页码：74-99
出版社：Academic Association of Management and Administration
摘要：Purpose: to study the transfer pricing mechanism functioning and to identify its influence on the efficiency of enterprises within Ukrainian industrial holdings in the conditions of the Ukrainian and European economies integration.Design/methodology/ theoretical approach. The general scientific methods: comparative, analysis and synthesis, induction and deduction. The particular economic methods: corporate and industry sector structurization; financial analysis; statistics methods and others.Findings. The results of sectoral and corporate-structured analysis suggest transfer pricing has significant influence for financial results formation of industrial enterprises and holdings. The approbation of the main methods of transfer pricing shows, that the prices, using by related assets for mutual settlements, are lower than the market prices.Research limitations/implications. The transfer pricing influence on the key indicators of Ukrainian mining and metallurgical complex was evaluated in general and at the domestic enterprises level by sectoral, corporate and structured approaches. The transactions objects between related companies were grouped and classified; the transfer character of holding pricing mechanism was proved for PJSC " Ilyich Iron and Steel Works"; the dynamics of net profit of PJSC " Illych Iron and Steel Works", the holding “Metinvest” and the Group “System Capital Management” also were analyzed at the hierarchy levels in the research.Practical implications. The methods, proposed and tested in the research, can be used for definition of industrial enterprises efficiency, which are the structural units within the international industrial holding companies and groups. The proposed classification of transfer objects (movement) between related assets within the same corporate structure should be aimed to identify the main needs of the industrial enterprises and the logistics establishment. It will allow saving much time and money and to optimize the core corporate business processes.Originality/Value. The problem of the importance of necessity to build the effective system of management accounting by the holdings on the transfer basis is lost because of many researches’ concentrating at the problems of strengthening tax control of controlled transactions between related assets. The research is aimed to assess the impact of such consequences by the above methods of economic analysis. And, in fact, a third moment is the development of classification of transfer mechanisms methodology, and of the transfer objects in general within industrial holding company
关键词：Transfer; transfer pricing mechanism; producing enterprise; international industrial holding; profit; profit tax.
