مشكلة أسعار التحويل بين فروع الشركات متعددة الجنسيات : دراسة حالة شركة لفارج الجزائر

Abstract

This study aimed to identify the problem of determining the conversion between branches of multinational corporations prices, has been the case of - Algeria lafarge-company and a study to answer the following questions for the study: • What are the basic features for multinational companies that make them face numerous accounting problems? • What are the main reasons for transfer pricing inmultinational companies? • What is the efficacy of the use of methods of transfer pricing in solving this last problem? The study yielded the following results: • multinational companies are the most prominent features of globalization because of its impact on the global economy. • The accounting practice in multinational companies raised a number of problems that were not traditional accounting able to go into it, and that's what led to the emergence of the so-called internationalaccounting. • The accounting problems are one of the most important obstacles that affect the walk-Hassan of the activity of multinational companies. • The conversion between branches of multinational companies are characterized by dynamic as a result of the multiplicity and the change in the scope of the prices. •The branches of multinational companies roles notonly to support the supply of materials, goods and networks are limited