O impacto da política de preços de transferência na interface entre a empresa e o mercado: estudo de caso e simulação
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Data
2007-01-22
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Orientador(res)
Azevedo, Paulo Furquim de
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Resumo
The survival of an organization depends on the way it establishes its organization architecture and its incentives structure. The management’s efforts will be wasted if it cannot make all the structure of decisions to be towards the long term goals of the company. Within the structure of incentives, the transfer pricing is extremely relevant, mainly for the multidivisional organizations, which are the most common structure for contemporary large corporations. This dissertation aims to identify and model one of the possible distortions that affect transfer prices and its consequent incentives, which will directly impact the company value. Through the simulation of several costing methods currently used, we calculated the possible impacts on the cost structure of an actual company, and its consequent modification on the existing transfer pricing. Based on this, we analyzed the impacts of these different scenarios on the incentives of the commercial area of different business units of the company. The conclusion is that different costing methods directly affect the transfer pricing, which affects the incentives of the commercial areas of different business units, causing different profitability for the company, according to the costing method used. The final message is that both the cost structure and the incentives structure must be analyzed in detail, as this decision will directly impact the market value of the organization.