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Назва: The role of digitalization of transfer pricing in the company’s management accounting system
Автори: 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
Ключові слова: business processes;digital technologies;management decisions;profitability;transfer pricing
Дата публікації: 11-сер-2023
Видавництво: Online Academic Press
Вид документа: dc.type.article
Бібліографічний опис: 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.
Серія/номер: ;Volume 17., No. 1.
Короткий огляд (реферат): 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.
Опис: Редакційний штат: https://onlineacademicpress.com/index.php/IJAEFA/about/editorialTeam Зміст: https://onlineacademicpress.com/index.php/IJAEFA/issue/view/73
URI (Уніфікований ідентифікатор ресурсу): 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/
Розташовується у зібраннях:Bacsó Róbert
Hanuszics Veronika
Loszkorih Gabriella
Pojda-Noszik Nina

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