transfer pricing

transfer pricing
учет трансфертное ценообразование (назначение цен на товары или услуги, предоставляемые одним самостоятельным подразделением компании другому самостоятельному подразделению; цена может назначаться на договорной основе, на основе затрат или на основе рыночной цены, скорректированной на средства, сэкономленные ввиду проведения сделки внутри компании: расходы на транспортировку, рекламу и т. п.)

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трансфертное ценообразование; см. transfer price.
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трансфертное ценообразование; установление трансфертных цен
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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  • Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… …   Wikipedia

  • transfer pricing — UK US noun [U] FINANCE, ACCOUNTING, TAX ► an activity that involves one department in a company (or one company) charging another department in the same company (or another company in the same group) for supplying goods or services: »Concern has… …   Financial and business terms

  • transfer pricing — n. The practice of transferring goods, services, loans, intellectual property, or other commodities to other jurisdictions or countries in order to set prices at local levels and gain tax advantages. The Essential Law Dictionary. Sphinx… …   Law dictionary

  • Transfer Pricing — Als Verrechnungspreis (bzw. Transferpreis oder Konzernverrechnungspreis) wird in der Kosten und Leistungsrechnung derjenige Preis bezeichnet, der zwischen verschiedenen Bereichen eines Unternehmens oder zwischen verschiedenen Gesellschaften eines …   Deutsch Wikipedia

  • transfer pricing —    the excessive adjustment of prices between subsidiaries    A transfer price is the price charged by one subsidiary of a corporation to another subsidiary for goods and services. Where the subsidiaries operate in different countries, with… …   How not to say what you mean: A dictionary of euphemisms

  • transfer pricing — / trænsfa: ˌpraɪsɪŋ/ noun prices used in a large organisation for selling goods or services between departments in the same organisation; also used in multinational corporations to transfer transactions from one country to another to avoid paying …   Marketing dictionary in english

  • match maturity funds transfer pricing — ( MMFTP) A funds transfer pricing system or methodology that assigns a cost of funds to assets and a credit for funds to liabilities that reflect the interest rate risk especially the rate risk associated with the time remaining to maturity in… …   Financial and business terms

  • funds transfer pricing — ( FTP) An internal cost accounting system or methodology that transfers a cost of funds expense to profit centers that generate assets and a credit for funds to profit centers that provide funding. Most funds transfer pricing systems are matched… …   Financial and business terms

  • Funds Transfer Pricing — (FTP) is a process used in banking to measure a funding source s contribution to overall profitability. An intermediary is created within the organisation (usually Treasury). External links* [ qa3682/is… …   Wikipedia

  • Funds Transfer Pricing - FTP — A method used to individually measure how much each source of funding is contributing to overall profitability. The funds transfer pricing (FTP) process is most often used in the banking industry as a means of outlining the areas of strength and… …   Investment dictionary

  • Pricing — is one of the four p s of the marketing mix. The other three aspects are product, promotion, and place. It is also a key variable in microeconomic price allocation theory.Price is the only revenue generating element amongst the 4ps,the rest being …   Wikipedia

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