The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia

Prices applied to internal transactions between the business segments or divisions of a company in related entities within group (transfer pricing) can have significant impact on company’s competitive advantage. Transfer pricing policy influences profits operating segments, resource allocation and need for segment reporting. The two main approaches transfer are tax managerial approaches. aim this research was test whether multidivisional companies Serbia give more importance aspect policy. Another determine reporting is developed that legal obligation prepare consolidated financial statements. Both hypotheses were confirmed using questionnaire method final sample 52 large medium-sized (out 1912 Serbia). First, our findings show compliance dominant than perspective Serbian analyzed. Second, we found mandatory influence approach groups. Other factors (production orientation companies, responsibility accounting managers’ bonuses, example) also encourage approach.