Subject. Transfer pricing policy in supply chains. Objectives. Development of methodological tools for analyzing the internal pricing system in complex network structures with vertical and horizontal connections. Methods. General scientific principles and research methods are used – abstraction, generalization, as well as special research methods – matrix modeling based on the methodology of intersectoral balance. Results. An important element of the functioning of structures with horizontal and vertical links is the system of interrelated internal (transfer) prices for products supplied through the technological network. The level of internal prices, depending on the order in which they are formed, significantly affects the performance of each participant in the chain and the system as a whole. In this regard, the choice of a transfer pricing mechanism should be based on a compromise. To achieve the purpose of the study, matrix modeling based on the methodology of intersectoral balance was used as a formal apparatus for an adequate description of the functioning of the system. The options for the formation of internal prices and their impact on the economic performance of the system are considered. Economic and mathematical models that include the conditions of supply and demand in determining domestic prices are proposed as tools. The study of the influence of the price level on the economic results of the system was carried out with varying degrees of economic integration of participants in the system. Conclusions. The range of organizational and legal forms of supply chains is very wide, therefore, the methodological approach to transfer pricing proposed in the article is universal and can be used to study commercial firms aimed at making a profit and taking into account the demand function in their activities.
Keywords: supply chain, transfer prices, matrix modeling, methodology of intersectoral balance, industrial policy
References:
Lu Gao, Xuan Zhao. Determining intra-company transfer pricing for multinational corporations. International Journal of Production Economics, 2015, vol. 168, pp. 340–350. DOI: 10.1016/j.ijpe.2015.07.006
Gresik A.T., Osmundsen R. Transfer Pricing in Vertically Integrated Industries. International Tax and Public Finance, 2008, vol. 15, pp. 231–255. DOI: 10.1007/s10797-007-9019-y
Winston W. Chang, Han Eol Ryu. Optimal transfer pricing competition mode demand and strategic characteristics and production technology. Global Journal of Economics, 2013, vol. 2, iss. 1. DOI: 10.1142/S2251361213500031
Vaysman I. A model of negotiated transfer pricing. Journal of Accounting and Economics, 1998, vol. 25, iss. 3, pp. 349–384. DOI: 10.1016/S0165-4101(98)00029-9
Perron S., Hansen P., Le Digabel S., Mladenović N. Exact and heuristic solutions of the global supply chain problem with transfer pricing. European Journal of Operational Research, 2010, vol. 202, iss. 3, pp. 864–879. DOI: 10.1016/j.ejor.2009.06.018
Safiullin M.R., Safina A.A. Postroenie i ekonomicheskaya otsenka proizvodstvenno-tekhnologicheskikh tsepochek (na primere neftegazokhimicheskogo kompleksa Respubliki Tatarstan): monografiya [Construction and economic assessment of production and technological chains (using the example of the petrochemical complex of the Republic of Tatarstan): a monograph]. Kazan, Kazan University Publ., 2013, 148 p. EDN: RVYELR
Lyubyashchenko S.N. [The formation of transfer prices and their impact on the economic performance of the system]. Vestnik NGUEU, 2025, no. 2, pp. 88–103. (In Russ.) EDN: UFQWAQ
Lyubyashchenko S.N. [Modeling the functioning of the production and economic chain]. Idei i idealy, 2024, vol. 16, no. 1-2, pp. 333–350. (In Russ.) DOI: 10.17212/2075-0862-2024-16.1.2-333-350 EDN: LGKVNA
Lyubyashchenko S.N. [Modeling the Operation of a Technological Chain with Vertical and Horizontal Relationships of Participants and Taking into Account Demand]. Sovremennaya konkurentsiya, 2023, vol. 17, no. 6, pp. 61–76. (In Russ.) DOI: 10.37791/2687-0657-2023-17-6-61-76 EDN: OEGABE
Keeney R.L., Raiffa H. Prinyatie reshenii pri mnogikh kriteriyakh: predpochteniya i zameshcheniya [Decisions with multiple objectives: preferences and value tradeoffs]. Moscow, Radio i svyaz' Publ., 1981, 560 p.
