Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company
https://doi.org/10.26794/2408-9303-2021-8-1-62-73
Abstract
One of the factors in achieving national development goals of the Russian Federation is to address corporate-wide issues of the systemically important holding company OJSC “Russian Railways”. These issues include improving efficiency of resource consumption processes and managing the value chain. The purpose of the study is to develop methodological support for transfer pricing management and control of internal corporate settlements to address the specified issues. The methodological framework of the study is formed by management accounting concepts and legal support guidelines on strategic industry development of the Russian Federation. The study methodology based on the use of the methods of concept operationalization, structural analogy, induction, deduction, detailing, grouping ensures formation of the evidence base of obtained results of the study: the author-developed methodical support for transfer pricing management to justify the least expensive cost of the end-to-end technological process; classifier of additional accounts of the management accounting to prepare currently applicable internal regulations and organize the data. It is concluded that the obtained results of the study can serve as an effective tool for making strategic decisions to determine potential cost for the prospective value creation of systemically important transport companies.
About the Author
V. A. Nazarova
North-West Regional Shared Service Center, a Structural Unit of Zheldoruchet Center for Corporate Accounting and Reporting, Russian Railways Branch
Russian Federation
Russian Federation
Valentina A. Nazarova — Lead Accountant of the General Department for Infrastructure Reporting, North-West Regional Shared Service Center, a structural unit of “Zheldoruchet” Center for Corporate Accounting and Reporting
St. Petersburg
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Review
For citations:
Nazarova V.A. Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company. Accounting. Analysis. Auditing. 2021;8(1):62-73. (In Russ.) https://doi.org/10.26794/2408-9303-2021-8-1-62-73
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