| Economic globalization and the information technology revolution have spawned new forms of business,organizational structure and corporate resource allocation.In order to cope with the complex and ever-changing market environment and the innovative challenges of user demand upgrade,and to maintain the company’s sustainable competitive advantage,Haier fully implements small and micro organizational changes,implements internal market-oriented management,and maximizes the spirit of "entrepreneur" of employees.A small micro ecosphere with synergy and win-win.This networked platform organization poses a new challenge to the budget management,performance evaluation and incentive system of the traditional responsibility center.Under the modern decentralization mechanism,internal transfer pricing will also face changes as an important economic tool for the internal management control of enterprise groups.Therefore,this paper attempts to reveal the internal trading rules of Haier’s various strategical business units,explore the formation mechanism of the internal transfer price of platform-based enterprises,and analyze and evaluate the effect of-transfer pricing policies.In the past,scholars mainly studied the connotation and influencing factors of internal entrepreneurship,but few established a complete internal entrepreneurial performance evaluation mechanism and indicator selection system.For the study of internal transfer pricing,most domestic and foreign scholars focused on the internal transfer price incentives and In terms of method selection,the logical support system behind the internal transfer pricing of the enterprise is less analyzed.Therefore,this paper comprehensively analyzes the influencing factors,operation mechanism,support system and effect of Haier’s internal transfer pricing by means of literature research method,qualitative and quantitative combined analysis method,case study method and other methods,combined with contract theory and value chain theory.The above blank.This paper argues that Haier’s organizational environment and management model provide a conditional reference for the ideal situation based on the market price-based transfer pricing system design.Enterprises should formulate appropriate transfer pricing policies based on the principle of consistency,autonomy and effective incentives,combined with the size and nature of the company.Haier has been at the forefront of management mechanism innovation,from a large traditional home appliance manufacturing enterprise to an Internet platform enterprise.Exploring the marketization mechanism of transfer pricing within Haier’s micro enterprises has certain complementary significance to the study of management theory.At the same time,it can also provide some reference for the design of transfer pricing system of other enterprises,and help enterprises decide which changes should be implemented to improve the operation of the transfer pricing mechanism. |
