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You searched for subject:( Transfer ncias). One record found.

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1. [No author]. A institucionaliza????o do pre??o de transfer??ncia gerencial nas organiza????es .

Degree: 2017, Fundação Escola de Comércio Álvares Penteado

The studied company has been Brazil for 60 years, and 126 worldwide. It uses the centralized control, and the transference price of trucks, bus and engines is accomplished with the delivery value, base costs, factory price and final price of business units. The search for continuous development creates an environment to defy costs and prices with the internal transference price locally. In this context, the aim of this research was to evaluate the institutionalization of the transference price of the company. For this we used the single case study methodology. The model was based in the New Institucional Sociology ??? NIS, in the concepts of the institutionalization stages, in Tolbert and Zucker??s dimensions, in Seo and Creed ??s institutional contradictions (inefficience, unadaptable, incompatibility and interests mismatch), as well as in Guapo??s study (principles, business units and practices). The analyzes showed the transfer price system used in a single case study in a relevant and global organization that was developed in a normative way and presented very specific specificities. In addition, the low autonomy of the business units and the centralization of decisions regarding the artefact in the organization supported the cost system and the price system used for the decision and formation of the sales price in the organization. It can be concluded that the transference price is used in a integrated way, and according to the head office rules, in spite of the local adaptation with the annual meetings. The results show that it can be found in the objetification process, with the tendency of the semi-institutional stage to the total institutionalization one. Besides that, the medium institutional contradiction, and the theorization and low dissemination activities have kept the legitimacy and the maintenance of the artefact structure in the company. In this way, the activity of theorization and the institutional contradictions can contribute with the risk of the artefact not being able to sediment. Advisors/Committee Members: PARISI, Claudio (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Contabilidade gerencial. Pre??o de transfer??ncia. Novo institucionalismo (Ci??ncias Sociais).; Management accounting. Transfer pricing. New institutionalism (Social sciences).

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APA (6th Edition):

author], [. (2017). A institucionaliza????o do pre??o de transfer??ncia gerencial nas organiza????es . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/753

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “A institucionaliza????o do pre??o de transfer??ncia gerencial nas organiza????es .” 2017. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed June 19, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/753.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “A institucionaliza????o do pre??o de transfer??ncia gerencial nas organiza????es .” 2017. Web. 19 Jun 2019.

Vancouver:

author] [. A institucionaliza????o do pre??o de transfer??ncia gerencial nas organiza????es . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2017. [cited 2019 Jun 19]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/753.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A institucionaliza????o do pre??o de transfer??ncia gerencial nas organiza????es . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/753

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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