EVALUASI PENETAPAN HARGA TRANSFER DI PT X

Transfer pricing represents a special price of a product that is interdivisionally transferred in an organization. The transfer pricing is conducted when a decentralized company makes inter-divisional transaction. The internal transaction between the divisions requires an ideal transfer pricing, which is the one able to maintain an accurate and proper performance valuation, the appropriateness of the company�s objectives and the transfer pricing has to be able to motivate the divisional managers to work better without sacrificing the interests of the company as a whole. The study aims at evaluating the transfer pricing of PT. X for the newly established division, which is Divisi Metal. The transfer pricing is based on the full standard cost used to motivate the divisional managers to meet the goal of congruence that the company is able to compete with the existing competitors. The results of the study show that the transfer pricing is based on the full standard and has not been able to motivate the divisional managers to meet the goal of congruence. Based on the divisional characteristics of PT. X the transfer pricing must be conducted by considering similar industrial standard and based on the variable standard cost. It will avoid inter-division conflict and be able to motivate the divisional managers to meet the goal of congruence