Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company

Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company

One of the factors in achieving national development goals of the Russian Federation is to address corporate-wide issues of the systemically important holding company OJSC “Russian Railways”. These issues include improving efficiency of resource consumption processes and managing the value chain. Th...

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Bibliographic Details
Main Author: V. A. Nazarova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2021-02-01
Series:Учёт. Анализ. Аудит
Subjects:
management accounting
internal holding company settlements
internal control
transfer pricing
end-to-end technological process
Online Access:https://accounting.fa.ru/jour/article/view/368

Internet

https://accounting.fa.ru/jour/article/view/368

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