2011, № 13

Ivanova E.V., Shchukina E.S. THE ECONOMIC NATURE OF THE TRANSFER PRICE IN THE MECHANISM OF MANAGING OF THE HOLDING COMPANIESThis article is devoted disclosing of the economic nature of the transfer price in the mechanism of functioning of the holding companies. The basic forms of display of the transfer price are revealed. The importance of the transfer price as decrease tool transaction costs and, hence, increase of production efficiency and maintenance of competitiveness of the holding companies is proved. The role of the transfer price in maintenance of interrelation intrafirm and external in relation to holdings of commodity-money streams is defined.Key words: the transfer price, transfer pricing, the holding companies, the interdependent companies, the price-transfer, domestic trade, home market, the transfer rate, transaction, transaction costs.

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About this article

Authors: Ivanova E.V., Shchukina E.S.

Year: 2011

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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