Vol.1, No 8, 2000 pp. 61 - 70
UDC 338.5:658.1
CRITERIA FOR EVALUATING TRANSFER PRICING
METHODS
Ljilja Antić, Vesna Jablanović
Faculty of Economics, University of Niš, Yugoslavia
Abstract. The paper deals with the analysis of some characteristics
of transfer pricing methods. The estimation of adequacy of the methods
has been illustrated on an example of hypothetical enterprise with decentralized
structure and a large number of profit centers with possible internal transfer
of products and services.
KRITERIJUMI ZA OCENU
METODA FORMIRANJA TRANSFERNIH CENA
U radu se analiziraju neke karakteristike metoda formiranja transfernih
cena. Ocena adekvatnosti pojedinih metoda ilustrovana je na primeru hipotetičkog
preduzeća sa decentralizovanom strukturom i velikim brojem profitnih centara
sa mogućim transferisanjem intermedijarnih proizvoda i usluga izmedju njih.
