Transfer Prices Setting Mechanism in a Bank with Broad Network

Abstract

The article analyzes the problem of establishing transfer prices for internal financial resources of a commercial Bank. The specificity of transfer pricing for the Bank's internal financial resources is analyzed. Theoretical approaches to setting transfer prices are considered and practical methods of transfer pricing are analyzed. It is shown that transfer pricing for financial resources is a key element of the management decision - making system of the commercial Bank management. Recommendations on the organization of management of a network of branches of the Bank on the basis of transfer pricing on the internal resources of a multi-branch commercial Bank.