Research On Optimization Of Internal Marketization Transfer Pricing System For Service Products Of ZX Company

Recently,the global economy has shown an overall declining trend,and more and more companies have felt the recession.Especially,from 2020,the new crown pneumonia epidemic struck suddenly without any warning,causing many companies suffered serious losses.It also have taken a huge toll on the global economy.Therefore,enterprises must make a suitable management system that based on their actual situation to cope with the current severe external economic environment.Internal marketization is an innovative management method,which can not only promote reasonably allocate resources within an enterprise,but also further strengthen internal control,and play a very important role in improving the operating efficiency of the enterprise.Internal transfer pricing originated from the price theory of economic theory,and then gradually referenced into the micro field of management.It was first used in multinational companies to avoid tax risks,and later it was gradually applied in the internal management of enterprises.In the internal marketization model,the transfer price is the most important link,which also plays an important role in the internal marketization model.ZX Company is a Professional R&D manufacturer of refueling equipment.Due to the country’s vigorous advocacy for environmental protection and the emergence of new energy vehicles,the industry has begun to decay.At the same time,there are some problems and contradictions in the company’s internal management.In 2018,ZX Company introduced an internal marketization operation and manage model.The introduction of the new management model has brought certain vitality and changes to ZX Company,but there are also some unresolved problems.In the process of internal marketization,the rationality of internal transfer pricing directly affects the performance measurement of each department and the vital interests of employees.Unreasonable internal transfer pricing will directly affect the interests of different stakeholders,resulting in conflicts of interest,which will not only affect the enthusiasm and creativity of employees,but also easily lead to internal friction within the enterprise.Firstly,this paper reviews relevant literature such as internal marketization,internal transfer pricing and defines related concepts.These theories and concepts are helpful to analyze the current situation of internal transfer pricing of ZX’s service products,and can also establish theoretical foundation for formulating matching optimization suggestions.In addition,it can also help ZX Company to carry out the optimization plan of internal transfer price smoothly,so that the formulation of internal transfer price of the organization is more reasonable.Secondly,based on the company’s development history,industry analysis and other aspects,this paper makes an overall analysis on the current situation of internal transfer pricing of service products of ZX Company,by means of questionnaire method and interview method,finds out that there are some problems in the internal transfer pricing of ZX Company,such as untimely price updating,unreasonable public expense allocation,unreasonable pricing methods and so on,and understand the specific reasons for these problems.Finally,according to results of interview method and questionnaire survey method,we can find a few problems and specific reasons of ZX Company’s current service product transfer pricing system.The optimization suggestions of internal transfer pricing in line with the actual situation of ZX Company are put forward.Based on the exploration of internal marketization management above,this paper studies the internal transfer pricing system of service products in ZX Company.The focus of the research is to optimize problems existed in the current transfer pricing system of ZX Company,and summarize problems that should be paid attention to in the internal marketization mode,enriching theoretical value of internal transfer pricing under this mode.Then it provides some reference value for other similar enterprises to implement the internal marketization model and establish the internal transfer pricing system.