The object of research: process of pricing management of machine-building enterprises; the purpose of work: development of theoretical and methodical bases, scientific and practical recommendations on transfer pricing management at machine-building enterprises of Ukraine; a technique of research and tools: analysis, synthesis, analogy, theoretical generalization, induction, deduction, statistical data processing, method of expert estimations, process approach; theoretical and practical results: classification of transfer prices was perfected on the basis of “economic level of economic entities’ relationship”, methodical approach to determination of transfer pricing transformation variants at the enterprises was improved, transfer pricing management mechanism was improved by including stages of selection of its implementation strategies, transfer pricing methods, transfer pricing organizational structure formation; methodical approaches to transfer pricing management concerning a profit distribution among divisions during transfer price formation, selection between transfer and market price, determination of responsibility centers’ development trends were perfected; received further development specification of the “transfer price” concept essence; identification of transfer pricing regulation means at the Ukrainian industrial enterprises; the practical value of the received results consists in that application of the developed methodical approaches and recommendations allows to define transfer price level, ground expedience and efficiency of transfer pricing implementation, estimate a company’s market value rising during entry on the foreign market by acquisition, improve selection process of transfer price and its calculation method, divisions’ development trends, a company profit distribution among its divisions; subject and degree of application: developments are applied in practical activity of public JSC “Zmiev machine-building plant”, Zmiev, closed JSC the Kharkov machine-building plant “Krasny Oktyabr”, Kharkov, «Sputnik» Ltd., Kharkov; sphere of use: industrial activity of machine-building, chemical and light industry enterprises, educational process.
