Transfer price: theoretical and applied aspects
Yatskevych Inna V.
The Problems of Economy
state regulation, partner, enterprise, transfer price, partner-participant
Modern conditions of development of entrepreneurial activity result in fundamental reformation of relations between economic subjects. Not only the subjects change, but also the forms of their interaction with each other on the basis of partner relations. One of the mechanisms of formation and development of partner relations is the transfer price, which is a prerequisite of systematisation of theoretical aspects of formation of the transfer price (notions, essence, participant of price formation) and identification of the mechanism of its calculation with consideration of changes in entrepreneurial environment (index of consumer prices, competitiveness, life cycle and promotion of products - works and services - in the market). Three main stages could be marked out in the process of the transfer price formation between partner-participants under modern conditions: analysis of expediency of introduction or use of price, identification and analysis of factors that influence price formation, and identification and introduction of methods of calculation of the transfer price at an enterprise. The author recommends methods of calculation of the transfer price between the partner-participants. The article considers advantages and shortcomings of the state regulation of the price, and also offers recommendations on efficient introduction of changes into the Tax Code of Ukraine.