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The pricing system used when one unit of a company transfers goods to another unit.
Transfer price policy is generally aimed at assessing financial performance of different business units of a conglomerate. It is also used as a system to move earnings from a high tax jurisdiction to a low-tax one, although this practice is often considered by authorities as tax avoidance and encourages internal fractions of multi-divisional companies to deal with each other at market cost. This practice is also referred to as transfer cost.
See also:
Marginal cost
List price, Prescribing Analysis and Cost (PACT), Cost-effective (healthcare economics), Drug tariff, Reimbursement, Cost–benefit analysis, Cost-minimisation analysis (CMA), Phase IV trials, Formulary, Cost-effectiveness league table (healthcare economics), Umbrella pricing, Drug usage/utilisation review (DUR), Adherence, Pharmaceutical Pricing Regulation Scheme (PPRS), Leader pricing,
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