• A
  • A
  • A
  • АБВ
  • АБВ
  • АБВ
  • A
  • A
  • A
  • A
  • A
Обычная версия сайта
  • RU
  • EN
  • HSE University
  • Publications
  • Articles
  • Implementation of transfer pricing
  • RU
  • EN
Расширенный поиск
Высшая школа экономики
Национальный исследовательский университет
Priority areas
  • business informatics
  • economics
  • engineering science
  • humanitarian
  • IT and mathematics
  • law
  • management
  • mathematics
  • sociology
  • state and public administration
by year
  • 2028
  • 2027
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1958
  • More
Subject
News
September 4, 2026
Time to Showcase Your Research: Applications Are Now Open for Student Research Paper Competition 2026
Taking part in the Student Research Paper Competition (SRPC) gives you an opportunity to present your research to experts, receive an independent assessment, and determine the future direction of your work. The competition is open to students graduating in 2026 not only from HSE University but from universities in Russia and abroad. Papers may be submitted in Russian and English, and in some fields also in French, German, and Spanish.
September 4, 2026
‘Hedgehog Versus ‘Relatives: Researchers Measure How the Brain Responds to Unexpected Words During Natural Speech
Russian neurophysiologists, including researchers from HSE University, have demonstrated the feasibility of using event-related fields (ERFs) to study brain activity during natural speech perception. The researchers showed that this approach can be applied not only to individual words but also to continuous speech. Their findings indicate that words whose meanings differ significantly from the preceding context require longer processing times. The study also reveals that the brain processes function words in two stages: first, it identifies their grammatical role and then uses this information to predict the next word. The study has been published in Frontiers in Human Neuroscience.
August 25, 2026
Scientists Develop Algorithm for More Reliable Processors in Data Centres
Researchers from HSE MIEM and Samara University have developed the LRF-3D algorithm to automatically bypass idle nodes in three-dimensional networks-on-chip. Thanks to its hierarchical architecture, the algorithm outperforms existing solutions in both speed and path accuracy, improving processor reliability for use in data centres, supercomputers, and AI computing. The source code and test results are publicly available.

 

Have you spotted a typo?
Highlight it, click Ctrl+Enter and send us a message. Thank you for your help!

Publications
  • Books
  • Articles
  • Chapters of books
  • Working papers
  • Report a publication
  • Research at HSE

?

Implementation of transfer pricing

Экономика и управление. 2010. № 11. С. 98–105.
Pavlov P.

The article reviews theoretical approaches to the use of transfer prices as an instrument of company's efficiency increase and practical methods of recording of in-group economic operations results.

The idea of transfer prices implementation in the company is in conditional division of the whole production complex into kind of quasi-enterprises, which are called centres of responsibility. Different companies of the same holding, workshops, departments, production segments and even separate employees can be such centres of responsibility.

Research target: Economics and Management
Language: Russian
Text on another site
Keywords: трансфертное ценообразованиебюджетированиедецентрализацияэффективностьmanagementуправлениеefficiencyучетbudgetingrecordingtransfer pricingцентры ответственности
Similar publications
THE IMPACT OF PREDICTIVE INTELLIGENCE AND REAL-TIME DATA INSIGHTS ON CORPORATE FINANCIAL SUSTAINABILITY
Churakova I., Кумар В., Dianli Xitong Baohu yu Kongzhi/Power System Protection and Control 2026 No. 54 (3) P. 428–454
Purpose This study examines the impact of Predictive Intelligence (PI) and Real-Time Data Insights (RDI) on Corporate Financial Sustainability (CFS), while controlling for organizational factors, industry factors, and AI-related risk factors. The research aims to determine whether these analytic capabilities (PI and RDI) individually and jointly contribute to long-term financial resilience and performance in modern organizations. Theoretical ...
Added: September 4, 2026
Банки и экосистемы
Бровкина Н. Е., Терновская Е. П., Мешкова Е. И. et al., В кн.: Банк в современной экономикеКн. Банк в современной экономике.: М.: КноРус, 2026. С. 127–147.
Banks are the central link in the national financial market and the economy as a whole. The share of bank assets in the asset structure of the Russian financial market, despite a slight decline, remains dominant relative to other participants, reaching 80%. Russian banks are multifaceted. On the one hand, they provide working capital financing, long-term ...
Added: September 3, 2026
Использование усеченного нормального распределения при планировании страховых запасов в промышленности
Elyashevich I., Вестник Московского университета. Серия 6: Экономика 2026 Т. 61 № 3 С. 363–384
The study examined the properties of the normal distribution of the values of shipments of stocks of various categories from warehouses of large industrial companies. As a result, it was revealed that the use of the classical normal distribution, in some cases, may give incorrect results, since the values of stock shipments are positive values, ...
Added: September 3, 2026
Методы оценки структурных изменений в векторных и матричных агрегатах макроэкономических показателей
Lesnykh M., Motorin V., Тенденции экономического развития в XXI веке: Материалы VIІІ Международной научно-практической конференции, Республик Беларусь 2026 P. 233–236
The paper deals with comparative analysis of various methods for measuring and studying dynamics of structural macroeconomic indicators that reflect the peculiarities in a movement of multi-component macroeconomic systems. The metric, trigonometric and angular measures of structural changes are considered within vector formalism. Intertemporal orthogonal decomposition of a vector aggregate into the sum of quantity ...
Added: September 3, 2026
Модели «затраты–выпуск» для анализа макроэкономических эффектов импортозамещения в конечном использовании и промежуточном потреблении
Zaruckiy M., Motorin V., Тенденции экономического развития в XXI веке: Материалы VIІІ Международной научно-практической конференции 2026 P. 237–240
The paper is devoted to developing the complex of input–output models for evaluating a potential receptivity of an economy to import substitution in final use and intermediate consumption ...
Added: September 3, 2026
ОЦЕНКА И АНАЛИЗ ТУРИСТСКОГО ПОТЕНЦИАЛА АДМИНИСТРАТИВНО - ТЕРРИТОРИАЛЬНЫХ ЕДИНИЦ ПОДХОД ПРОГНОЗНЫХ ЗНАЧЕНИЙ
Koshcheev D., Isopeskul O., М.: Инфра-М, 2027.
государственным служащим. The monograph presents the results of a comprehensive analysis of the evolution of research related to the assessment of the tourist potential of administrative-territorial units (ATUs) from 1882 to 2024. For the first time, scientific schools are identified, and the author's approach to predictive values and a methodology for the quantitative assessment of the ...
Added: September 3, 2026
Логика и парадоксы управления современным образованием: Всероссийский круглый стол (Москва, МГУ имени М. В. Ломоносова, социологический факультет, 8 июня 2026 г.)
М.: МАКС Пресс, 2026.
The book consists of materials submitted by Russian and Foreign scientists to the Organizing Committee of the All-Russian Round Table “Logic and Paradoxes of Modern Education Manage ment”. The round table was held at the Faculty of Sociology of Lomonosov Moscow State University on June 08, 2026. The texts are published in author's edition. Organizing Committee`s point of ...
Added: September 2, 2026
The Evolving Landscape of Innovative Financing Instruments for New Technologies
Proskuryakova L. N., Asia-Pacific Tech Monitor 2026 Vol. 43 No. 2 P. 13–24
Innovative financing tools and models have proved their efficiency in supporting the adoption and scale-up of emerging technologies. They have been instrumental in different regions, including the Asia-Pacific region, which stands at the forefront of technological innovation. Studies point to several persistent emerging technological constraints that include high upfront capital costs, perceived risks, and limited ...
Added: September 1, 2026
Система национальных счетов 2025 года: обзор основных методологических изменений
Tatarinov A., Вопросы статистики 2026 Т. 33 № 2 С. 19–39
The second part of the paper continues the examination of the new methodological provisions of the system of national accounts, building on the discussion initiated in the previous publication. It analyzes key changes in the accounting of economic transactions, with particular attention to digital services, globalization, the composition of production costs under the sum‑of‑costs valuation method, and ...
Added: September 1, 2026
Рейтинг инновационного развития субъектов Российской Федерации. Выпуск 11
Abashkin V., Abdrakhmanova G., Artemov S. V. et al., ИСИЭЗ ВШЭ, 2026.
Одиннадцатый выпуск аналитического доклада, подготовленный Институтом статистических исследований и экономики знаний Национального исследовательского университета «Высшая школа экономики» в рамках деятельности Российской кластерной обсерватории, посвящен анализу инновационного развития российских регионов на основе комплекса рейтинговых оценок. Исследование базируется на системе показателей, характеризующих социально-экономические условия инновационной деятельности, научно-технический потенциал, уровни инновационной и экспортной активности, качество региональной инновационной политики. Используемые ...
Added: September 1, 2026
Мотивы распределения суверенного финансирования в Евразийском регионе: пример USAID и АБР
Morozkina A., Есаян М. А., Контуры глобальных трансформаций: политика, экономика, право 2025 Т. 18 № 4 С. 169–190
In the context of budget constraints, the allocation of development finance is one of the important research questions. This article proposes a study of the allocation of sovereign financing in the Eurasian region in 2008-2022 using new data (the Eurasian Fund for Stabilization and Development (EFSD) sovereign financing database). The analysis shows that the most ...
Added: August 31, 2026
Региональная экономика и развитие территорий: сборник научных статей
СПб.: Издательство СПбГЭУ, 2025.
Вашему вниманию предлагается 19-й ежегодный сборник научных статей по вопросам региональной экономики и территориального развития.  Несмотря на сложное положение в экономике, продолжает развиваться межрегиональное сотрудничество регионов СЗФО. Активно взаимодействуют Санкт-Петербург и Ленинградская область в части развития единого транспортно-логистического комплекса. Идет формирование единого рынка труда на основе баланса трудовых ресурсов города и области. Разрабатывается единая схема размещения ...
Added: August 31, 2026
Artificial intelligence and the reconfiguration of competency management systems in organizations
Asemota M. O., DISCOVER ARTIFICIAL INTELLIGENCE 2026 Vol. 6 Article 892
Artificial intelligence (AI) is reshaping work and human resource management, yet existing reviews largely treat competencies as secondary outcomes of AI adoption and offer limited theory-driven integration of how competency management itself is transforming. This study addresses that gap by systematically examining how competency management has evolved in AI-enabled contexts, how dominant theories explain AI-driven ...
Added: August 31, 2026
Artificial intelligence and the reconfiguration of competency management systems in organizations
DISCOVER ARTIFICIAL INTELLIGENCE 2026 Vol. 6 Article 892
Artificial intelligence (AI) is reshaping work and human resource management, yet existing reviews largely treat competencies as secondary outcomes of AI adoption and offer limited theory-driven integration of how competency management itself is transforming. This study addresses that gap by systematically examining how competency management has evolved in AI-enabled contexts, how dominant theories explain AI-driven ...
Added: August 31, 2026
Intergroup links and aggregate effort in the social-norm model
Petrov I., Journal of Economic Interaction and Coordination 2026
This paper studies a social-norm model in which agents choose effort in response to their own productivity and the efforts of their neighbours. We analyse how links between groups with different productivity levels affect equilibrium effort and derive the intergroup linking intensity that maximises aggregate effort. We work in a stylised two-group stochastic block setting ...
Added: August 30, 2026
What Drives Green Bond Returns and Valuation of the Safe-Assets Effect on Global, Russian and Chinese Markets?
Svetlana Grigorieva, Narmin Isaeva, Aliya Azizova et al., Journal of Corporate Finance Research 2026 Vol. 20 No. 1 P. 75–84
This paper identifies the determinants of green bonds on global markets, China and Russia and evaluates the hedging effect of these instruments. We contribute to the existing literature by (1) studying the emerging markets such as Russia and China, (2) providing comparative analysis of the impact of identical factors on green bond yields on global, ...
Added: August 29, 2026
Построение месячного индикатора и наукастинг номинального ВВП с использованием данных банковской статистики.
Финагин М. И., Мирошниченко Д. В., Прикладная эконометрика 2026 Т. 82 С. 105–123
We construct a monthly indicator and produce a nowcast of nominal GDP in Russia using operational data. The data used are bank statements and the ruble price of Russian oil. This approach allows for the nowcast of nominal GDP ahead of official statistics by 3–5 months. Nominal GDP data is published by Rosstat only on a quarterly basis ...
Added: August 28, 2026
Improving environmental decision-making in environmental business-management using big data and AI
Vagin S., Klimenko V. A., Telegina Z. A. et al., Frontiers in Environmental Science 2022
Added: July 29, 2026
Творение из ничего: дискуссии о федерализации в Республике Чад
Захаров А. А., Issaev L., Полис. Политические исследования 2026 № 4 С. 152–169
В статье анализируется вопрос о том, почему Республика Чад, вопреки предрасположенности к федеративному устройству – в силу своей расовой, языковой, этнической и религиозной разобщенности, - до сих пор остается унитарным государством. Соответственно, целью исследования выступает выявление причин, которые мешают этой африканской стране задействовать потенциал федерализма, позволяющий – по меньшей мере, теоретически, - умиротворять и гармонизировать ...
Added: July 15, 2026
Advances in Information Retrieval: 48th European Conference on Information Retrieval, ECIR 2026, Delft, The Netherlands, March 29 – April 2, 2026, Proceedings, Part II. (LNCS, volume 16484)
Cham: Springer Publishing Company, 2026.
The four-volume set LNCS 16483-16486 constitutes the refereed conference proceedings of the 48th European Conference on Information Retrieval, ECIR 2026, held in Delft, The Netherlands, during March 29–April 2, 2026. The 46 full papers and 37 short papers presented together with 10 findings papers, 9 reproducibility papers, 17 resource papers, 11 workshop papers, 7 tutorial papers, ...
Added: June 18, 2026
Экономические основы рациональности и эффективности государственных субсидий коммерческим организациям
Ключников И. К., Saakyan T. V., Финансовый журнал 2025 Т. 17 № 1 С. 74–91
Subject. Rationality and efficiency of budgeting state subsidies to business entities. Objectives. To develop a science-based system for assessing the rationality and effectiveness of the process of state subsidization of business entities. Results. The interrelation of rationality and efficiency of the process of budgeting subsidies to business entities is substantiated. Determination of the logic of ...
Added: June 1, 2026
Предпосылки для формирования организационно-управленческих компетенций у студентов педагогических направлений
Eremeeva J., В кн.: Науки об образовании на современном этапе развития общества. Сборник материалов Всероссийской научно-практической конференции для молодых ученых, посвященной Десятилетию науки и технологий в Российской Федерации.: М.: ФГБУ «Российская академия образования», 2026. С. 422–429.
В статье рассматривается вопросы подготовки студентов педагогических направлений к профессиональной деятельности, а именно формирование у них организационно-управленческих компетенций в период обучения - эффективный процесс на многие годы предстоящего труда. Вопросы о сущности организационно-управленческих компетенций у студентов педагогических направлений, методы их формирования в рамках требований федеральных государственных образовательных и профессиональных стандартов, критериях и показателях оценки сформированности ...
Added: March 31, 2026
Децентрализация правовых процессов как черта шляхетского абсолютизма
Katkova M., В кн.: Парадигма права в контексте современного развития юридической науки и практики.: Гродно: ГрГУ, 2026. С. 93–97.
The article is based on the analysis of the lauda adopted by the Vyshnia szlachta in 1573. Using the example of Lauda, the decentralization trends in the legal system of the First Polish-Lithuanian Commonwealth are considered. Also applying the Lauda, the szlachta’s lawmaking and the szlachta’s legal culture are studied, and the understanding of the ...
Added: March 10, 2026
Центр-региональные отношения в Италии в свете категориальной рефлексии, исторического опыта и испытания пандемией COVID-19. Международные процессы. 2022;20(1):6-37. https://doi.org/10.17994/IT.2022.20.1.68.6
Gaman-Golutvina O. V., Дудаева М., Международные процессы 2022 Т. 20 № 1 С. 6–37
The article examines the impact of the Covid-19 pandemic on the development of center-regional relations on the example of the Italian Republic. The pandemic has become a serious test of the effectiveness and strength of interaction between central governments and regions, and analysis of the socio-political results of almost two years of the difficult test ...
Added: March 10, 2026
  • About
  • About
  • Key Figures & Facts
  • Sustainability at HSE University
  • Faculties & Departments
  • International Partnerships
  • Faculty & Staff
  • HSE Buildings
  • HSE University for Persons with Disabilities
  • Public Enquiries
  • Studies
  • Admissions
  • Programme Catalogue
  • Undergraduate
  • Graduate
  • Exchange Programmes
  • Summer University
  • Summer Schools
  • Semester in Moscow
  • Business Internship
  • Research
  • International Laboratories
  • Research Centres
  • Research Projects
  • Monitoring Studies
  • Conferences & Seminars
  • Academic Jobs
  • Yasin (April) International Academic Conference on Economic and Social Development
  • Media & Resources
  • Publications by staff
  • HSE Journals
  • Publishing House
  • iq.hse.ru: commentary by HSE experts
  • Library
  • Economic & Social Data Archive
  • Video
  • HSE Repository of Socio-Economic Information
  • HSE1993–2026
  • Contacts
  • Copyright
  • Privacy Policy
  • Site Map
Edit