A Study On Internai Transter Pricing For Enterprise Groups

The formulating of Internal TP(transfer pricing)among the Responsibility Center is one of the core issues for managing, developing and carrying out financial control of enterprise groups. It acts as the important lever to adjust the operating profit among different departments in enterprises. It is also an important measure to enhance the management level of enterprise groups. And more importantly, it plays a significant role in resource allocation, cost&risk control and benefit improvement. This paper selects Internal Transfer Pricing for exploration and research and takes China Post Group Internal Transfer Pricing formulating among the Responsibility Center as an example for case study. This paper provides important reference in capital management and allocation for China Post Group, and it is contributing value both in theory and practice.Based on the full research of Transfer Price, pricing methods and influencing factors, the paper makes deep analysis on the original approach of the Transfer Pricing management of China Post Group. By exerting theory and measures of transfer pricing formulating and integrating the actual situation and exiting problems, the paper discusses how to revise the original approach and makes it into application practically. This paper also analyses the situation of Australia Post internal transfer pricing generally and provides an important and useful reference for formulating and managing internal transfer pricing in China Post Group.