Prețul de transfer – un instrument strategic pentru afaceri sustenabile în Republica Moldova

Abstract

This article aims at highlighting the importance of transfer price as a strategic management tool for affiliates and for centralized or decentralized businesses whose activity is organized under the responsibility centers. Transfer pricing requires aligning with competitors across the value chain, resulting in a judicious monitoring of costs and rational use of resources that are rare often insufficient In tihis article are also presented the functions of transfer price and its importance on performance and sustainability of an enterprise.