Author(s): Marek Garbowski, Svitlana Tiutiunnyk, Yurii Tiutiunnyk, Nelia Kondukotsova, Olha Karpenko
Systems of digitalization of transfer pricing operations should especially ensure the implementation of the functions of processing and transmission of accounting information. Providing such information requires a certain analytical grouping and detailing. In addition, transfer pricing in the management accounting system uses a large amount of primary data and the lack of an automated system leads to spending a significant amount of time for their processing. The introduction of an integrated effective system of digitization of transfer pricing accounting operations is a complex process, in which the following interconnected and complex stages can be distinguished: definition of the goals of digitalization of transfer pricing; development of the technical task; choice of digital system; introduction of a digital product. The success of the company is largely determined by the effectiveness of decisions, which must take into account various factors and the dynamics of their development. It is management accounting that should provide users with the information necessary to make informed decisions to reduce or expand certain areas of activity, focusing on the most promising segments. To perform these functions, the effective work with the information which is allowed by digital data processing systems is required.