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机场集团内部转移价格是指集团的一个成员单位购买同一集团另一成员单位的商品或劳务而支付的内部价格。内部转移价格存在的意义在于:1.集团随着进一步扩张和发展,以及外部市场的需要,产生了新的职能,形成了处于总部控制下的,但又相对独立核算的若干利润中心,各利润中心之间、利润中心与公司总部之间存在购销业务往来,由于各利润中心必须对其收入、费用及利润负责,各种资源在企业集团的转移就必须通过一定的内部转移价格来反映。2.为了避免外部交易市场带来的交易成本增加,某些市场存在的垄断性及不规范性会妨碍集团正常经营,造成不利影响,使用内部转移价格可避免外部干预,以利集团整体利益。
The internal transfer price of an airport group refers to the internal price paid by one member of the group for purchasing goods or services from another member unit of the same group. The significance of the existence of internal transfer prices lies in: 1. With the further expansion and development of the Group and the needs of the external market, new functions have been created and a number of profit centers under the control of the headquarters but relatively independent accounting have been formed. The profits Center, the profit center and the headquarters of the company there is buying and selling business, as each profit center must be responsible for its revenue, costs and profits, all kinds of resources in the enterprise group must pass some of the internal transfer price to reflect. 2. In order to avoid the increase of transaction costs brought by the external market, monopolies and irregularities in some markets may hinder the normal operation of the Group and adversely affect the use of internal transfer prices to avoid external interference for the benefit of the Group as a whole.