Internal transfer pricing system in Imprensa Nacional Casa da Moeda

Abstract

This work project presents a case study that is intended to initiate a process of designing a transfer pricing system in a specific company. The system was studied for a specific department of the company as a model to be extended to the whole organization. Also, a financial performance evaluation model was suggested to assess the contribution of a department, or one of its subdivisions, to the overall results of the organization. The adoption of a transfer pricing system comes from the necessity of the companies to modernize their management accounting practices relying on the idea that decentralizing and accounting lower-level managers with higher responsibilities will lead towards improvements at an efficiency and productivity level.