AbstractView references

Transferne cene se primenjuju u kupoprodajnim transakcijama izmedu poslovnih segmenata ili divizija unutar preduzeća. Poreski i upravljački aspekt transfernih cena su najčešće zastupljeni u literaturi i praksi. Fokus istraživanja u ovom radu je odnos izmedu stepena autonomije divizionih menadžera prilikom poslovnog odlučivanja i načina utvrdivanja transfernih cena u kupoprodajnim transakcijama izmedu divizija preduzeća. Cilj ovog rada je da predstavi problem transfernih cena i da objasni kako decentralizovano poslovno odlučivanje kroz sistem transfernih cena utiče na kratkoročne i dugoročne divizione i korporativne performanse. Istraživanje je sprovedeno na malom uzorku multidivizionih preduzeća koja posluju u Srbiji. Glavna hipoteza "Stepen autonomije divizionog menadžmenta prilikom poslovnog odlučivanja utiče na izbor modela transfernih cena u kupoprodajnim transakcijama izmedu divizija u okviru preduzeća" nije potvrdena, za razliku od rezultata sličnih istraživanja sprovedenih ranije u razvijenim ekonomijama. U ovom istraživanju koriste se Spearmanov koeficijent korelacije ranga i Phi koeficijent, kao i ne parametarski Mann Whitney test. © 2019, University of Novi Sad.

Transfer prices are prices determined in the purchase and selling transactions between business segments or divisions within a company. Tax aspect and the management aspect of transfer prices are usually considered in the literature and praxis. Research in this paper is focused on the relation between the degree of autonomy of divisional managers by making decisions and the way of determining transfer prices in selling and purchase transactions between divisions of a company. The aim of this paper is to introduce problem of transfer pricing and to explain how decentralized decision making through the transfer pricing system affects short-run and long-run divisional and corporate performances. Research has been carried out on a small sample of multidivisional companies that operate in Serbia. The main hypothesis is not confirmed, unlike similar results of researches carried out earlier in developed economies. Spearman's rank correlation coefficient and Phi coefficient are used in this research, as well as nonparametric Mann Whitney test. © 2019, University of Novi Sad.