Mer än ett pris - : En studie om information, uppfattningar och användning av internpriser.

Sammanfattning: Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used? Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making. Completion: A qualitative study has been performed with current theory as a starting point. A total of six interviews have been performed at two different companies. Results: The results of our study show that the information found in transfer pricing systems can be divided into five categories; cost-estimate calculations, margins, profit transfers, secure information and insecure information. The study also shows that the principal-agent theory explains the different perceptions that parties in a transfer pricing system experience. We have also found out that information asymmetry is present in transfer pricing systems, and that the network approach explains the design of the cooperation present between entities of a transfer pricing system.