Research On Optimization Of Internal Transfer Price Management In HT Group

In the economic globalization and trade globalization continues to deepen the development of the macro background,the group of enterprises are facing increasingly fierce competition for survival,a little careless,it will be in trouble.To this end,enterprise groups must keep up with the pace of development of the times,as soon as possible to adapt to the market environment,to find a suitable development strategy,and effectively improve their comprehensive competitiveness in order to seek long-term and steady development.China's current economic development situation,many enterprise groups in the course of business development are showing a large-scale,industrial clustering,diversification and internationali:zation and other characteristics,its subsidiaries under both show significant independence,while the There are also closely related interests.Transfer the price is the bridge between the buyers and sellers to communicate the product,because it involves the interests of the parties to the transaction,and even the whole group,in the enterprise cost calculation,performance evaluation and so played a key role,and business strategy,internal control is closely related.From a certain point of view,the internal transfer price is the group to stabilize the development of one of the key factors,to a large extent determine the Group's development trend.Through the analysis of domestic and foreign experts and scholars,the author finds that most of the domestic scholars' research perspectives focus on the empirical analysis,that is,the causes of the internal transfer price and how to test the transfer price.Foreign scholars are more concerned about the choice of transfer prices,pricing and so on.Domestic and foreign scholars have not yet found the Group to carry out internal pricing product pricing decision-making specific methods,but also did not establish a system of internal transfer price management system,and thus can not provide a practical reference for the development of the group.This paper takes the empirical analysis,case analysis and other research methods to HT group internal transfer price management as the research object.Secondly,based on the key elements of internal transfer price management,this paper systematically analyzes the current situation and existing problems of HT transfer price management in the HT group.Thirdly,the paper analyzes the current situation of the transfer of price management,From the pricing authority,the pricing process,the pricing method,the price execution supervision control and so on proposed the optimization improvement suggestion.In particular,the activity-based costing method is chosen as the calculation method of the internal transfer price of the HT group,and the empirical application is carried out.In view of the fact that the analysis of this subject is based on the actual case and the concrete theory,all the data information can be verified and have certain scientific value.The research result is helpful to improve the transfer price management level within the HT group,and also to other enterprise groups Improve the internal transfer price management has reference significance.