Ceny transferowe w strategii integracji przedsiębiorstw

Abstract

The new solutions regarding construction of internal transfer prices presented in the article aim at more effective integration of activities conducted by an enterprise's internal units. A fundamental methodological solution changing previous constructions of these prices is interrelating the level of benefits and losses of an enterprise's internal units with the degree to which a desirable (optimal) level of integrating production within an enterprise has been attained. Existing deviations between the real and the optimal level of integrating production within an enterprise have been transformed into basic instruments by means of which these prices affect mutual adaptative processes in production of semi-manufactures and in production of end products. The degree to which internal units are interested in integration processes is differentiated according to a stimulating impact of unit overhead plant costs on reduction of costs of production and sales and an impact of profit on rationalization of activity of profit centres.