Трансфертное ценообразование как инструмент повышения рентабельности проектной деятельности
The transfer pricing methods for project-oriented companies activity planning is discussed. We mean here the companies performing projects with the aid of several business units. The methods’ comparative analysis is performed. Their applicability for companies fulfilling projects for external customers in such areas as consulting, R&D, audit, etc. is estimated. The cost-plus method based on total cost is shown to be the most appropriate for this class of companies. The total employee man-hour cost calculation is proposed to perform on the grade system basis. This approach promotes chiefs of companies departments to minimize expenses and to improve project staff occupancy. This in turn improves actual project activities profitability. Some illustrative examples for main article items are presented.