Mordvytska Y. Mechanism of transfer pricing in the logistics business processes management system of the integrated holdings

The object of research is the process of transfer pricing functioning in the corporate management of business processes integrated holdings. Methods: theoretical generalization; systematic approach; statistical analysis; statistical verification; correlation analysis; statistical quartiles method ; economic and mathematical modeling; analysis and synthesis. Results: The author developed: the methodical approach to the analysis of the efficiency of the mechanism of transfer pricing of an integrated holding compan. The author improved : the conceptual framework of transfer pricing mechanism that operates in an integrated holding structure; the model of qualitative analysis of economic transactions of an integrated enterprise; the system models the interaction of assets and logistics processes transnational holding group; the model of planning logistics costs vertically integrated industrial holding company; model the impact of logistics costs in the total cost structure of products integrated production company holding the process of pricing. The next models received the further development: a model of the value chain of products / services integrated holding companies (by M. Porter), based on the separation of types of pricing for each part of the overall production chain; conceptual device logistics management; functional approach to study the system of corporate business processes by holdings of asset allocation, sectoral and corporate-structured approach. The practical significance of the work is determined by the introduction of its results in the activities of national enterprises and companies within the vertically integrated holdings.