TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY

Detalhes bibliográficos
Autor(a) principal: Rodrigues Junqueira, Emanuel
Data de Publicação: 2007
Outros Autores: de Oliveira Moraes, Romildo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/98
Resumo: The article presents, departing from bibliographical research, a proposal of a model of measuring profitability of the business areas and evaluation of the managers' performance when decentralized management is adopted. Drawing on the proposed model, the main options of profitability measurement have been critically analyzed, under the assumption that the transfer price based on the market portrays best the areas performance, allowing a comparison between the company and its competitors. The article also presents an analysis of the return on investment with the application of each one of the models, demonstrating how it is possible to calculate the return on the invested capital of each division. It has been concluded that it is possible to project models of transfer prices, capable of supporting the management process, through a set of logical premises and requirements, structured by appropriate concepts, as well as to use the transfer price based on the market to evaluate the positioning of the company in relation to its competitors. Keywords: Transfer price. Performance Evaluation. Areas of Responsibility.
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spelling TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITYPREÇOS DE TRANSFERÊNCIA: REFLEXOS DE SUA UTILIZAÇÃO NA AVALIAÇÃO DO DESEMPENHO DE GESTORES E ÁREAS DE RESPONSABILIDADEPreço de transferênciaAvaliação do desempenhoÁreas de responsabilidade.The article presents, departing from bibliographical research, a proposal of a model of measuring profitability of the business areas and evaluation of the managers' performance when decentralized management is adopted. Drawing on the proposed model, the main options of profitability measurement have been critically analyzed, under the assumption that the transfer price based on the market portrays best the areas performance, allowing a comparison between the company and its competitors. The article also presents an analysis of the return on investment with the application of each one of the models, demonstrating how it is possible to calculate the return on the invested capital of each division. It has been concluded that it is possible to project models of transfer prices, capable of supporting the management process, through a set of logical premises and requirements, structured by appropriate concepts, as well as to use the transfer price based on the market to evaluate the positioning of the company in relation to its competitors. Keywords: Transfer price. Performance Evaluation. Areas of Responsibility.O artigo apresenta, a partir de pesquisa bibliográfica, uma proposta de modelo de mensuração da rentabilidade das áreas de negócio e avaliação do desempenho dos gestores quando da adoção de gestão descentralizada. A partir do modelo proposto, efetua-se a análise crítica das principais opções de mensuração da rentabilidade, depreendendo-se que o preço de transferência baseado no mercado é o que melhor retrata o desempenho das áreas, permitindo uma comparação entre a empresa e seus concorrentes. O artigo apresenta também uma análise do retorno sobre o investimento com a aplicação de cada um dos modelos, demonstrando como é possível calcular o retorno sobre o capital investido de cada divisão. A conclusão que se apresenta é a de que é possível projetar modelos de preços de transferência capazes de apoiar o processo de gestão, por meio de um conjunto de premissas e requisitos lógicos e estruturados com conceitos adequados, bem como utilizar o preço de transferência baseado no mercado para avaliar o posicionamento da empresa em relação aos seus concorrentes. Palavras-chave: Preço de transferência. Avaliação do desempenho. Áreas de responsabilidade.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9810.4270/ruc.20051Revista Universo Contábil; v. 1 n. 3 (2005); 37-471809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/98/258Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessRodrigues Junqueira, Emanuelde Oliveira Moraes, Romildo2008-11-17T10:27:44Zoai:ojs.bu.furb.br:article/98Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-17T10:27:44Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
PREÇOS DE TRANSFERÊNCIA: REFLEXOS DE SUA UTILIZAÇÃO NA AVALIAÇÃO DO DESEMPENHO DE GESTORES E ÁREAS DE RESPONSABILIDADE
title TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
spellingShingle TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
Rodrigues Junqueira, Emanuel
Preço de transferência
Avaliação do desempenho
Áreas de responsabilidade.
title_short TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
title_full TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
title_fullStr TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
title_full_unstemmed TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
title_sort TRANSFER PRICES: REFLEXES OF THEIR USE IN EVALUATING MANAGERS’ PERFORMANCE AND AREAS OF RESPONSIBILITY
author Rodrigues Junqueira, Emanuel
author_facet Rodrigues Junqueira, Emanuel
de Oliveira Moraes, Romildo
author_role author
author2 de Oliveira Moraes, Romildo
author2_role author
dc.contributor.author.fl_str_mv Rodrigues Junqueira, Emanuel
de Oliveira Moraes, Romildo
dc.subject.por.fl_str_mv Preço de transferência
Avaliação do desempenho
Áreas de responsabilidade.
topic Preço de transferência
Avaliação do desempenho
Áreas de responsabilidade.
description The article presents, departing from bibliographical research, a proposal of a model of measuring profitability of the business areas and evaluation of the managers' performance when decentralized management is adopted. Drawing on the proposed model, the main options of profitability measurement have been critically analyzed, under the assumption that the transfer price based on the market portrays best the areas performance, allowing a comparison between the company and its competitors. The article also presents an analysis of the return on investment with the application of each one of the models, demonstrating how it is possible to calculate the return on the invested capital of each division. It has been concluded that it is possible to project models of transfer prices, capable of supporting the management process, through a set of logical premises and requirements, structured by appropriate concepts, as well as to use the transfer price based on the market to evaluate the positioning of the company in relation to its competitors. Keywords: Transfer price. Performance Evaluation. Areas of Responsibility.
publishDate 2007
dc.date.none.fl_str_mv 2007-07-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/98
10.4270/ruc.20051
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/98
identifier_str_mv 10.4270/ruc.20051
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/98/258
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 1 n. 3 (2005); 37-47
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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