أثر أسعار التحويل على مقاييس الأداء المالية و غير المالية

الملخص EN

This study aimed to verify that the transfer pricing provides a tool for performance measurement that combines financial and non-financial performance aspects at multidivisional companies.

The problem of the study revolves around the effect of the transfer pricing on the financial and non-financial performance at the multi-divisional companies.

The study adopted a descriptive approach to review some aspects of the transfer pricing and performance measurement, and the historical approach to review some previous studies, and the survey method through a questionnaire distributed to the study sample.

The study findings indicated that transfer pricing affects the financial and non-financial performance of the departments and the company as a whole.

The study recommended the importance of using transfer pricing as a tool to measure the performance of departments in the multi-divisional companies because it combines financial and non-financial performance aspects.