Analysis of efficiency of transfer-prising mechanism in complex business system (for the example of a multibranch commercial bank) with the use of centers of responsibility

In this article: the theoretical analysis of efficiency of application of the transfer pricing for the construction of the administrative system in a multibranch bank; the mechanism of the transfer pricing on the basis of centers of responsibility is considered; the comparative analysis of going near the transfer pricing and method of calculating the minimum transfer rates of attraction/accomodation is presented.