Internpriser i praktiken
- en fallstudie
This paper presents a study of the Swedish public service television broadcaster - Sveriges Televisions (SVT) transfer pricing model. The aim of the thesis is to examine the motives for using transfer pricing from a theoretical perspective and if SVT?s transfer pricing model fulfils these motives. We will also examine any potential managerial problems the existing transfer-pricing model might cause and discuss how these could be solved. We have in our study found that the main motive for using transfer pricing within SVT is to allocate internal resources as efficiently as possible. The specific model is chosen because it is believed to give a high probability to fulfil this motive. We have identified that the communication between the management and the employees regarding the transfer pricing is inadequate. The concept of structural cost representing the overcapacity in the organization that arises in the model is hard to explain to the employees. Furthermore even though the organization carries overcapacity, the transfer-pricing model does not give the internal buyers incentives to buy internally. The thesis discusses the pros and cons with using different internal pricing models and how these could solve the identified problems. It concludes that internal prices based on market prices, would be the optimal alternative from a theoretical point of view. However, since the external market might be suffering from serious flaws, market based internal prices might not be possible to implement. Therefore a dual-pricing model could be the model with best potential in SVT?s current situation. Even though the model might be seen as a bit complex to design, it could solve most of the identified problems.