چكيده به لاتين
Given the significant expansion of supply chains around the world and the growth of multinational corporations (MNC), the pricing of goods and services transmitted between affiliated entities is becoming more and more important, especially as these units are based in tax domains with different tax rates. , As it allows for the transfer of income to areas with lower tax rates and transfers cost to tax-paying areas for the mother company. Accordingly, in this research, it has been attempted, in order to maximize the profit after the tax deduction of the multinational corporation, to model the transfer pricing of raw materials between suppliers and producer and the transfer pricing of the finished product between the producer and the retailer. The problem is a three-level supply chain, including several raw material supply centers, a production center, and several product distribution centers. Demand is dependent on price and advertising, and since demand is modeled as a continuous random variable, using the expected method, its equivalent is calculated and replaced. The market price method has been used to determine transitional prices, which is fully in line with the principle of the independent transaction, which is the most important principle in transition pricing. Suppliers also compete to gain more share of the demand determined by the manufacturer. Shipping costs are based on international shipping terms (Incoterms). The cost of customs and customs has also been considered. The model is accurately solvable and the problem for one of the domestic companies active in the food industry has been used as a case study. By analyzing the sensitivity to the problem parameters, managerial results are presented, most notably the change in the sales The product is a change in the producer's tax rate so that the overall profit of the supply chain is reduced less by increasing the tax rate.
