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TRANSFER PRICING AS A SYSTEM-FACTOR

Abstract

It is proposed that transfer pricing plays a system-building role for multi-profile commercial banks of today. Bank transfer pricing system properties are outlined. Examples of practical implementation of the transfer pricing to bank activities are brought about. Impact of transfer
prices on key aspects of the bank management and control system is discussed.

About the Author

L. M. Guisin
Academy of National Economy under the Government of the Russian Federation
Russian Federation

Postgraduate



References

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3. Письмо ЦБ РФ № 87-Т от 10.07.2001 «О рекомендациях Базельского комитета по банковскому надзору. Система внутреннего контроля в банках». Приложение. Система внутреннего контроля в банках: основы организации // http://www.nccg.ru.

4. Smullen J. Transfer Pricing for financial institutions. – Р. 3.

5. Anthony R.N., Dearden J. Management Control Systems. R.D. Irwin, 1984. – Р. 235.

6. Лапыгин Ю.Н. Стратегический менеджмент: учебное пособие. М.: Инфра-М, 2000.


Review

For citations:


Guisin L. TRANSFER PRICING AS A SYSTEM-FACTOR. MIR (Modernization. Innovation. Research). 2011;2(4(8)):108-111. (In Russ.)

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ISSN 2079-4665 (Print)
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