أهمية تطبيق أسعار التحويل لقياس الأداء في الشركات السودانية : "دراسة حالة شركة سكر كنانة"

الملخص EN

The study aimed at identifying the application of transfer pricing in Sudanese companies; as well as assessing the experience of some companies in the application of transfer pricing.

The problem of the study stems from the lack of interest in applying transfer pricing by Sudanese companies despite its importance; since the limited application of the transfer pricing in some of the companies might not help in measuring the performance of companies.

The study relied on deductive approach to define the research problem, the historical approach to review some of the previous studies, and the case study approach to determine the experience of some companies in the application of transfer pricing.

The most important findings of the study indicated that different types of transfer pricing can be used to measure the performance of departments in Sudanese industrial companies; also the applied transfer pricing in some companies, if used to measure the performance of the departments will not lead to a fair performance assessment.

The most important recommendations of the study call for the Sudanese industrial companies to adopt transfer pricing appropriate to the nature of their activity and products.