Preço de transferência em empresas exportadoras brasileiras: adoção para avaliação de desempenho financeiro de divisões

Joice Denise Schafer, Valdirene Gasparetto, Luis Felipe Ferreira

Resumo


Este estudo tem o objetivo de verificar fatores contingenciais que levam empresas exportadoras brasileiras a utilizar preço de transferência com abordagem gerencial. Pesquisa de levantamento foi realizada com noventa empresas exportadoras brasileiras, sendo aplicada aos dados a análise fatorial e a regressão logística. Os resultados mostram que, para a amostra, os fatores contingenciais investigados - descentralização, tecnologia, estratégia, tamanho da empresa e estabilidade do ambiente – não apresentaram relação significativa com o uso de preço de transferência, revelando que, mesmo empresas que adotam, normalmente empregam métodos que não permitem avaliação do desempenho financeiro das divisões. Apesar da relevância deste instrumento, mencionada pela literatura pesquisada, ele é pouco empregado na prática das organizações brasileiras pesquisadas, o que pode ser decorrente do uso de outros indicadores, e não o resultado financeiro das divisões, para avaliação do desempenho dessas unidades descentralizadas.


Palavras-chave


Preço de transferência gerencial; preço interno; fatores contingenciais; empresas exportadoras; avaliação de desempenho.

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Referências


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DOI: https://doi.org/10.20397/2177-6652/2020.v20i1.1586

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