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论文编号：	2276
作者编号：	2220080631
上传时间：	2010/6/7 15:55:36
中文题目：	基于供应链系统协调的转移定价研究--以G集团为例
英文题目：	The Research of Transfer Pricing Based on the Coordination of Supply Chain System
指导老师：	李姝
中文关键字：	转移定价;供应链;内部供应链
英文关键字：	Transfer pricing; Supply Chain; Internal Supply Chain
中文摘要：	近些年来，随着中国在全球经济中经济地位的不断攀升，越来越多的跨国公司选择在中国建立集生产、研发与销售为一体的集团公司。这些集团公司的组建从物流的角度看形成了一个完整的供应链系统。转移定价作为供应链中一个敏感的话题，其制定既影响着集团利益在总部与各分部间的分配、各分部经理业绩评价的结果，又成为东道国与跨国公司之间对于社会财富流转的关注重点。为了处理与协调各方面的矛盾，无论是各国的专家学者，还是企业高管，亦或者是国家监管部门都下大力气，研究并实施更加合理与有利的方法来制定内部供应链中的转移定价。 供应链系统的协调可以优化资源配置、提高经济运行质量、协调处理上下游公司关系，因此不断被各方面人士所提及，也变得越来越重要，企业面临了空前绝好的发展机遇。本文首先通过介绍转移定价与供应链两方面的理论知识与研究结果，进一步探讨基于供应链系统协调的转移定价制定。合理的转移价格不仅有利于企业的发展，有利于调整供应链内部各分部间的关系，还可以促进内部营销理念的形成，更好的服务于整个集团。 作为在华成立的一家外资公司，G集团设立了生产与销售相结合的上下游供应链系统。本文也以G集团的两家关联公司作为研究主体，将供应链系统协调的理论引入实际的案例中，以内部供应链中参与双方策略性使用的转移定价为研究对象，分析在G集团生产、销售的过程中，产品在两家公司内部进行转移时价格所产生的一系列问题，给企业发展带来的危害。然后，进一步分析了在集团内部供应链中转移定价的应用分别会为集团总部与分部带来的积极与消极影响。简单介绍了，在内部供应链中转移定价政策导入内部营销理念会为企业带来的积极因素，借以引出在G集团两家下属公司间进行产品转移时，实施竞争激励方案，更合理的制定转移价格。针对改善不合理地方提出可能使用的方法。例如，针对双方高层的业绩评价进行交叉管理，只有当整个集团的利益达到最大时，两家公司的高层才能达到个人业绩评价的最大化；在内部供应链系统中应用ERP系统，达到信息透明化。 本文力求通过企业管理层的角度，认真分析企业经营过程中，内部产品转移价格对于企业内部各分部间的经营成果与分部管理者业绩评价的影响因素，寻求更适合企业发展的、兼顾各方利益的内部产品的定价方法。
英文摘要：	In recent years, China’s economic status is rising in globe economy. More and more multinational companies choose to set up a group, into which integrated production, R&D and sales in China. From the aspect of goods value, a supply chain is formed. As a sensitive topic in supply chain, transfer pricing effects not only the distribution of benefits between Headquarter and subsidiaries, and the results of the subsidiaries’ manager performance evaluation, but also the flow of social wealth between countries. To deal with all conflicts and coordinate with all aspects, not only the experts and scholars, but also the executive and national authorities pay great efforts to study a rational and beneficial approach to implement transfer price in internal supply chain. A coordinated supply chain can provide a huge advantage to a company, for example, optimizing resource allocation, improving the quality of economic operation, dealing with the relationship between the companies. This paper introduces the theories and research of transfer pricing and supply chain, and then further analyses the transfer pricing based on supply chain coordination. A reasonable transfer price not only promotes the development of a company and relationship of internal divisions in group, but also improves the idealization of internal marketing and better service to all groups. As a foreign-invested company in China, Group G has established a production company and a trade company, of which a supply chain is made. In this paper, two subsidiaries are as research subjects with the theory of supply chain coordination. How to settle with the price when goods transferred in one group turns to a dramatically problem. We discuss and analysis what has happened in Group G and the disadvantages brought to companies. With a further study, Group G should applies the reasonable transfer price which used by two subsidiaries when goods transfer in supply chain. An ERP system can be transparentized the internal management. And the change of performance evaluation to both companies will affect the cooperation pattern and achieve maximum of profits in G group.
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