Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1516
metadata.atena.dc.title: The motives for using transfer pricing in the largest brazilian industries
FINALIDADE DA UTILIZAÇÃO DO PREÇO DE TRANSFERÊNCIA NAS MAIORES INDÚSTRIAS DO BRASIL
metadata.atena.dc.creator: Aloísio Grunow; Universidade Regional de Blumenau - FURB
Ilse Maria Beuren; Universidade Regional de Blumenau - FURB
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: Commercial relations between branches and subsidiaries of the same group of companies implies the transfer of assets and services, which require the application of the transfer pricing concept for legal reasons as well as for management reasons. The objective of this article is to verify the motives for using transfer pricing in the largest Brazilian industries. For this, descriptive research was conducted by a survey with quantitative analysis. The population was made up of the 500 largest national companies as listed in the Exame magazines Biggest and Best of 2005. From these, only the industrial companies were chosen, giving a sample of 272. Data was collected on questionnaires with 38 of those companies responding. The results show that 47.37% of companies fixed the transfer price with the aim of evaluating the performance of the centers responsible while the remaining 52.63% fixed the transferprice solely to meet their legal requirements. Besides that, 44.74 indicated that they always used transfer pricing for control and management of the results of the centers of responsibility. It was concluded that transfer pricing, despite being amply included in literature as a support for the management process, is used solely to meet legal requirements by the majority of companies researched. Keywords: Transfer pricing; Centers of responsibility; Performance evaluation; Legal requirements; Largest Brazilian industries.
Relações comerciais entre filiais e subsidiárias do mesmo grupo econômico implicam transferências de bens e serviços, que exigem aplicação do conceito de preço de transferência sob o ponto de vista legal, mas que também pode ser utilizado para fins gerenciais. Assim, o objetivo do artigo é verificar a finalidade da utilização do preço de transferência nas maiores indústrias do Brasil. Para tanto, foi realizada pesquisa do tipo descritiva, por meio de levantamento ou survey, com abordagem quantitativa. A população compreende as 500 maiores empresas relacionadas na Revista Exame - Melhores e Maiores de 2005. Dessas selecionaram-se somente as indústrias, num total de 272. Os dados foram coletados por meio de questionário e se obteve retorno de 38 indústrias. Os resultados mostram que 47,37 % fixam o preço de transferência com a finalidade de avaliação de desempenho dos centros de responsabilidade e 52,63% apenas para cumprimento de determinação legal. Além disso, 44,74% indicaram que o utilizam sempre para controle e gerenciamento do resultado dos centros de responsabilidade. Conclui-se que o preço de transferência, apesar de ser amplamente abordado na literatura como um artefato de suporte ao processo de gestão, na maioria das indústrias pesquisadas é mais utilizado para cumprimento de determinação legal.Palavras-chave: Preço de transferência; Centros de responsabilidade; Avaliação de desempenho; Determinação legal; Maiores indústrias do Brasil.ABSTRACTCommercial relations between branches and subsidiaries of the same group of companies implies the transfer of assets and services, which require the application of the transfer pricing concept for legal reasons as well as for management reasons. The objective of this article is to verify the motives for using transfer pricing in the largest Brazilian industries. For this, descriptive research was conducted by a survey with quantitative analysis. The population was made up of the 500 largest national companies as listed in the Exame magazines Biggest and Best of 2005. From these, only the industrial companies were chosen, giving a sample of 272. Data was collected on questionnaires with 38 of those companies responding. The results show that 47.37% of companies fixed the transfer price with the aim of evaluating the performance of the centers responsible while the remaining 52.63% fixed the transfer price solely to meet their legal requirements. Besides that, 44.74 indicated that they always used transfer pricing for control and management of the results of the centers of responsibility. It was concluded that transfer pricing, despite being amply included in literature as a support for the management process, is used solely to meet legal requirements by the majority of companies researched.Keywords: Transfer pricing; Centers of responsibility; Performance evaluation; Legal requirements; Largest Brazilian industries.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1516
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1039
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