ТРАНСФЕРТНЕ ЦІНОУТВОРЕННЯ В АГРОХОЛДИНГАХ

Abstract

Статтю присвячено особливостям трансфертного ціноутворення в агрохолдингах. Обґрунтовано необхідність формування ефективного механізму трансфертного ціноутворення з врахуванням особливостей діяльності. Проаналізовано діючі методи визначення трансфертної ціни та запропоновано класифікацію методів трансфертного ціноутворення в залежності від виду операцій. Досліджено питання державного контролю в сфері трансфертного ціноутворення.

The development of agro-industrial complex is characterized by the processes of globalization and the emergence of vertically integrated structures of agricultural holdings. The effective functioning of agricultural holdings is associated with the creation of fairly complex and extensive organizational structure with multiple responsibility centers whose objective assessment of activity influences the profitability of the company, therefore the study of problems of transfer pricing in agricultural holdings is becoming increasingly important. Studies indicate the necessity of forming an effective mechanism to transfer pricing accounting features. The transfer pricing mechanism is a powerful tool for the management of the company, the chief merit of which is that it completely combines strategic and tactical goals and objectives of each individual branch, company or department and directs management in a single direction. The system of transfer pricing in the agricultural holdings should be considered as a combination of the following elements: management subjects, subjects redistribution, methods, objects, goals, subsystem, information and organizational support. The analysis of current methods for determining transfer prices and characteristics of the organizational structure of agricultural holdings enables the classification of transfer pricing methods depending on the nature of operations. The main purpose of transfer pricing is the impact on the performance of each structural unit, which should in general lead to increase profits.