A Study On Internal Transfer Pricing For Z Enterprise Group

The internal transfer price of the enterprise group serves as the basic bridge for communicating the buyer and the seller.The internal transfer pricing behavior in the enterprise group not only involves the interests of the transaction parties,but also the common interests of the group as a whole.The internal transfer price of the enterprise is relatively extensive.It is used in the optimization of internal management,tax planning optimization and business decision-making,and therefore has a strong practical significance.With the continuous development of the world economy,the number of enterprise groups has also increased,and the internal transfer price behavior of various enterprise groups is also increasing.The formulation of internal transfer prices of enterprises is not only related to the interests of the transaction parties,but also the overall business activities of the enterprise groups.The internal control and management system of the company are all closely linkedThis article analyzes the organizational structure,business process,and business outcomes of Z Group.The Z Group was found to have problems in internal performance evaluation,cost and cost collection,and taxation policies,in order to study the internal transfer prices and put forward proposals for improvement and optimization.At the same time,based on the internal transfer prices currently adopted by the company,the cost of the enterprise group is divided,internal transfer prices are measured using different internal transfer pricing methods,and the pricing method used to determine the transfer price of the Z enterprise group is analyzed.Scientifically analyzing the method and basis for the internal transfer pricing of Z Group companies requires not only the quantitative calculation of different methods for the internal transfer price selection strategy of the company,but also the qualitative and quantitative analysis of the organizational structure of the company and the overall operation of the enterprise group.analysis.Based on this,this article draws the conclusion of the study:on the basis of adopting a scientific pricing method,we can formulate a scientific and reasonable internal transfer price.At the same time,in order for the internal transfer price to proceed smoothly,all members of the enterprise group need to actively participate in the establishment of the internal transfer pricing supporting measures.In order to truly bring into play the incentive role of internal transfer price measures for business operations,the Group is urged to continuously optimize its business strategy and objectives and create more benefits for the enterprise group as a whole.While decentralizing operations in various departments,internal transfer prices are used as scientific incentives to unify the management performance of each segment,and ultimately achieve an increase in the overall strength of the enterprise group.