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O Controlo de Gestão tem vindo a obter cada vez maior importância no ceio das Organizações, sendo as suas práticas, sistemas, ferramentas ou processos objeto de análise nos mais variados estudos. Os Preços de Transferência afiguram-se como uma dessas práticas, sendo o meio pelo qual grande parte das empresas procede aos seus negócios, dando o presente relatório especial enfoque ao contexto internacional, nomeadamente na transferência de bens entre a sede e a filial estrangeira.
Embora os aspetos fiscais tenham um grande impacto na tomada de decisão dos gestores, o presente estudo pretende abordar a problemática dos Preços de Transferência na ótica de gestão, analisando concretamente os métodos adotados pela Corticeira Amorim, através do seu principal Centro de Responsabilidade na Unidade de Negócios das Rolhas (Amorim e Irmãos), no que à fixação do Preço de Transferência para as suas filiais estrangeiras diz respeito.
O estudo foca-se, num primeiro momento, na identificação dos métodos utilizados e rejeitados pela empresa, sendo, de seguida, analisadas as justificações que levaram à escolha ou rejeição desses mesmos métodos. Percecionadas as razões que conduziram a essa tomada de decisão, procede-se à sua comparação com o que está estipulado na literatura existente.
A principal conclusão a que se chega é que não existe um método de fixação dos Preços de Transferência que seja o mais correto, sendo essencial analisar os contextos, práticas, estruturas e particularidades de cada Organização, a fim de se escolher aquele que se afigura como o mais adequado.
Management Control has come to get even higher importance among Organizations, being its practices, systems, tools or processes a subject of analysis in various studies. Transfer Pricings become similar to one of such practices as it is the means by which enterprises do a considerable amount of its business, where this study has a special focus to the international context namely in transfers of goods among related entities. Although fiscal aspects have a great impact on the decision making of managers, the present study pretends to approach the problems of Transfer Pricings in optical management, explicitly analyzing the adopted practices by Corticeira Amorim, through its main Responsibility Center in Business Unit of Cork Stoppers (Amorim e Irmãos) concerning Transfer Pricing fixation by foreign subsidiaries. This study focuses, at first instance, on identification of used and rejected by the company being then analyzed the justifications which led to the choice or rejection of those same methods. Having been perceived the reasons which led to this decision making, we proceed to its comparison with what is stipulated in existing literature. The main taken conclusion is that there isn’t a method of Transfer Pricing fixation which is the most correct, becoming essential to analyze contexts, practices, structures and particularities of each Organization in order to choose the one that resembles the most adequate.
Management Control has come to get even higher importance among Organizations, being its practices, systems, tools or processes a subject of analysis in various studies. Transfer Pricings become similar to one of such practices as it is the means by which enterprises do a considerable amount of its business, where this study has a special focus to the international context namely in transfers of goods among related entities. Although fiscal aspects have a great impact on the decision making of managers, the present study pretends to approach the problems of Transfer Pricings in optical management, explicitly analyzing the adopted practices by Corticeira Amorim, through its main Responsibility Center in Business Unit of Cork Stoppers (Amorim e Irmãos) concerning Transfer Pricing fixation by foreign subsidiaries. This study focuses, at first instance, on identification of used and rejected by the company being then analyzed the justifications which led to the choice or rejection of those same methods. Having been perceived the reasons which led to this decision making, we proceed to its comparison with what is stipulated in existing literature. The main taken conclusion is that there isn’t a method of Transfer Pricing fixation which is the most correct, becoming essential to analyze contexts, practices, structures and particularities of each Organization in order to choose the one that resembles the most adequate.
Descrição
Palavras-chave
Controlo de gestão Preços de transferência Centros de responsabilidade Avaliação de desempenho Management control Transfer pricing Responsibility centers Performance measurement