Savchenko T. Transfer pricing in commercial banks

In the dissertational work the theoretical bases of transfer pricing are generalized, the approaches to creation and improvement of the system of transfer pricing in commercial banks are investigated. It offers the author's definition of a category "the system of transfer pricing in bank". The components of transfer pricing systems in commercial bank and interrelation between them are determined; creation stages of the given system are investigated. The work develops approaches to the improvement of technique for choosing transfer pricing methods in bank on the basis of a matrix "strategy-transfer price". It proves the expediency of orientation of transfer pricing methods in the Ukrainian commercial banks on market credit and depositary rates. Practical recommendations for the use of the given rates for the calculation of transfer prices in operations of bank branches are developed.