Ezzel az azonosítóval hivatkozhat erre a dokumentumra forrásmegjelölésben vagy hiperhivatkozás esetén: https://dspace.kmf.uz.ua/jspui/handle/123456789/4038
Cím: The role of digitalization of transfer pricing in the company’s management accounting system
Szerző(k): Poyda-Nosyk Nina
Pojda-Noszik Nina
Пойда-Носик Ніна
Valentyna Borkovska
Борковська Валентина
Robert Bacho
Bacsó Róbert
Бачо Роберт
Gabriella Loskorikh
Loszkorih Gabriella
Лоскоріх Габріелла
Veronika Hanusych
Hanuszics Veronika
Ганусич Ввероніка
Roman Cherkes
Черкес Роман
Kulcsszavak: business processes;digital technologies;management decisions;profitability;transfer pricing
Kiadás dátuma: 11-aug-2023
Kiadó: Online Academic Press
Típus: dc.type.article
Hivatkozás: Poyda-Nosyk N., Borkovska V., Bacho R., Loskorikh G., Hanusych V., Cherkes, R.: The role of digitalization of transfer pricing in the company’s management accounting system. In International Journal of Applied Economics, Finance and Accounting. 2023. Volume 17., No. 1. pp. 176-185.
Sorozat neve/Száma.: ;Volume 17., No. 1.
Absztrakt: Abstract. The aim of the article was to study the theoretical and methodological aspects of the use of digital technologies in transfer pricing for the collection of the information background for management accounting. The study involved methods, such asthecalculation of financial indicators, methods of finding separate data and their synthesis, system analysis, grouping,and ranking.These methodsallowed for thecalculation ofthe coefficient of innovation and technical business developmentin 27 countries of the European Union.The data obtained allowed us to determine the effectiveness of digitalization of transfer pricing by different methods,depending on the stage of the product life cycle,and to show the impact on the company’s financial performance.Return on Equity and Return on Assets are directly affected by transfer pricing in companies of selected sectors of the economy. In conclusion,74% of the respondents noted positive changes in the financial result after the introduction of digital technologies in transfer pricing when making management decisions. The study will be useful for managers of different levels to convince them of the need for the digitalization of business processes. A promising area of further research is determining the impact of transfer prices on the overall state of tax payments of businesses.
Leírás: Редакційний штат: https://onlineacademicpress.com/index.php/IJAEFA/about/editorialTeam Зміст: https://onlineacademicpress.com/index.php/IJAEFA/issue/view/73
URI: https://dspace.kmf.uz.ua/jspui/handle/123456789/4038
ISSN: 2577-767X
metadata.dc.rights.uri: http://creativecommons.org/licenses/by-nc-nd/3.0/us/
Ebben a gyűjteményben:Bacsó Róbert
Hanuszics Veronika
Loszkorih Gabriella
Pojda-Noszik Nina

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Poyda_Nosyk_Borkovska_Bacho_Loskorikh_Hanusych_Cherkes_The_role_of_digitalization_of_transfer_2023.pdfPoyda-Nosyk N., Borkovska V., Bacho R., Loskorikh G., Hanusych V., Cherkes, R.: The role of digitalization of transfer pricing in the company’s management accounting system. In International Journal of Applied Economics, Finance and Accounting. 2023. Volume 17., No. 1. pp. 176-185.453.58 kBAdobe PDFMegtekintés/Megnyitás


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