transfer price

transfer price
The price at which one unit of a firm sells goods or services to another unit of the same firm. Bloomberg Financial Dictionary

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transfer price transfer price price1

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transfer price UK US noun [C] FINANCE, ACCOUNTING, TAX
an amount of money charged by one department in a company to supply goods or services to another department in the same company, or from one company to another in a group: »

Some firms use transfer prices as a way of moving profits into ""low-tax"" countries.


Financial and business terms. 2012.

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Look at other dictionaries:

  • Transfer Price — The price at which divisions of a company transact with each other. Transactions may include the trade of supplies or labor between departments. Transfer prices are used when individual entities of a larger multi entity firm are treated and… …   Investment dictionary

  • Transfer price — The price at which one unit of a firm sells goods or services to another unit of the same firm. The New York Times Financial Glossary * * * transfer price transfer price ➔ price1 * * * transfer price UK US noun [C] FINANCE, ACCOUNTING, TAX ► an… …   Financial and business terms

  • transfer price — tarpusavio sandorių kaina statusas T sritis Gynyba apibrėžtis Vienos organizacijos dalies kitai sumokama ar perduodama pinigų suma už pateiktas prekes ar suteiktas paslaugas. atitikmenys: angl. transfer price ryšiai: susijęs terminas – kaina… …   Lithuanian dictionary (lietuvių žodynas)

  • transfer price — The *price of a good or service used in transactions between parts of a decentralized organization. The transfer pricing arrangements of * multinational corporations can be used to shift taxable *income to low tax countries, but regulatory… …   Auditor's dictionary

  • Transfer price —   The monetary value assigned to products, services, or rights conveyed or exchanged between related parties, including those occurring between units of a consolidated entity.   U.S. Dept. of Energy, Energy Information Administration s Energy… …   Energy terms

  • Трансфертная цена (TRANSFER PRICE)  — Цена, по которой товары и услуги передаются между подразделениями компании. Ее следует отличать от стоимости, по которой такое перемещение отражается в бухгалтерском учете, поскольку трансфертная цена обычно включает в себя компонент прибыли,… …   Словарь терминов по управленческому учету

  • Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… …   Wikipedia

  • price — A fixed value of something. Prices are usually expressed in monetary terms. In a free market, prices are set as a result of the interaction of supply and demand in a market; when demand for a product increases and supply remains constant, the… …   Financial and business terms

  • transfer prices — The prices at which goods and services are bought and sold between divisions or subsidiaries within a group of companies. The transfer price is a cost to the receiving division and revenue to the supplying division: therefore the transfer price… …   Accounting dictionary

  • transfer prices — The prices at which goods and services are bought and sold between divisions or subsidiaries within a group of companies. The transfer price is a cost to the receiving division and revenue to the supplying division: therefore the transfer price… …   Big dictionary of business and management

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