Internal Transfer Price System Research Based On Xin Jiang ABC Company

The rapid development of economy and technology today, social progress not only brings business opportunities, there is also a very serious challenge. In order to keep the business competitive advantage, and to ensure long-term sustainable development of enterprises, enterprises should not only strive to develop and optimize the external market,should establish an appropriate internal control of its own development and performance evaluation system, in order to strengthen internal management of enterprises, has reached the purpose of steady development. For businesses, the internal transfer price system is an important part of corporate financial management costs, but also the focuses of corporate executives are concerned. In the development of internal transfer pricing system in the process, because the interests of the individual responsibility of being the center of the impact and constraints, companies are often very difficult to develop a set of idealized internal transfer pricing system, this complexity is reflected in the internal transfer price system not only to consider the establishment of a variety of internal and external factors that businesses face, is more important to consider the fairness and corporate responsibility within the various central motivating factor.Proper development of internal transfer pricing, corporate responsibility can make a clear distinction between the internal responsibility center, so that each responsibility center performance evaluation based on objective basis for comparison. Internal transfer price for the enterprise "deal" both sides to develop a measurement standard, it can not only be used to measure the "sell" side to provide products or services, and the reaction can be used to "buy" side to accept the cost of goods or services. Therefore, the right to develop the internal transfer price can promote corporate responsibility center divide, reasonably determine the responsibility of each center should bear the financial responsibility of the tasks and enable business executives to complete its mandate within their own work,management and control of enterprise You can also better to correctly evaluate and assess the performance and operating results of each responsibility center costs incurred.This paper aims to study examples of internal transfer pricing system, combined withthe company’s current situation in Xinjiang ABC, re-enact their internal transfer prices and internal transfer pricing system to explore the role and significance of corporate responsibility management reforms, with special attention to the company’s internal transfer prices Performance Evaluation of applications, enabling enterprises rational use of resources, improve economic efficiency, and internal transfer pricing system case studies provide a useful reference.