국제대체가격결정 요인에 관한 이론적 고찰

A Theoretical Consideration on International Transfer Pricing Factors

Recently the international transfer pricing became the most popular topic in accounting of the research as well as of the practice. Modern corporations have been experiencing a lot of changes in managerial control technique as their scale and scope of activities grows and the environment in which they operate changes rapidly. If there are internal transactions in a decentralized firm, the necessity of coordination among the divisions is inevitable. Transfer pricing in a decentalized company provides an excellent example of the coordinating role of information. One of the most important reason for a form to have a decentalized structure is the improved decision making at the lower level due to better access to information. International transfer pricing is not merely a problem of pricing but coordination of transfers and other collective or individual actions to derive rents from intergration. Such coordination can be achived through the performance evaluation scheme which is partly based upon transfer price.