Utilização do preço de transferẽncia como medida de desempenho dos grupos de empresa em Moçambique e os seus gestores: o caso da British American Tobacco Mozambique

Abstract

Increasingly, large companies have been adopting decentralized types of controls to be able to face the dynamics, complexity and hostility of the markets, attributing greater autonomy and accountability to lower-level managers from the various segments that compose them. For this and several other reasons, the determination of prices Transfer becomes increasingly important in the coordination and evaluation of several centers of responsibility. In Mozambique, the use of Transfer Pricing as a tool to address the changes that the market has been undergoing is still an obscure and almost unknown issue by several sectors that adopt transfer systems between themselves, being by transfer internal interdepartmental, by centers of responsibility or even between companies of the same group, which raises concern about this interdependence. The present work presents a study on the main criteria for determining the Transfer Pricing, trying to identify the models that allow a better evaluation of the results obtained from a division or subsidiary and the managers involved, in an environment of an autonomous organization and with decentralized management, in order to that the performance of its managers can be reflected through the Prices of Transfer. The study is based on the assumption that it is possible to determine a price model for Transfer that assists subdivision managers to make decisions aimed at increase in their results, in a situation of freedom with responsibility for each segment. In order to assess the various forms of transfer, it is considered that all the activities of a company consumes resources and generates products or services that in a way are resources for other activities in other sectors within the same organization as in together will contribute to the final result of the organization as a whole, changing the your equity situation. (TRADUÇÃO NOSSA)