Investigating activity-based costing in manufacturing industry

1. Introduction
This article is about the basic factors which need to be considered in relation to transferpricing policy of companies which are operating in Poland. It has been discussed in the article that transfer-pricing policy constitutes a multi-factorial problem of an interdisciplinary character comprised of such disciplines as finance, tax law, accounting, management, marketing, international business, investment, and others. It also has been specified individual in the article about the current situation of transfer prices application and the basic formulae for shaping them.

2. Research methodology
This article has been done throughout a research which the information obtained from factors shaping transfer-pricing policy in companies operating Poland. The research was intended to collect the information about: (i) How to implement transfer prices (ii) Why to implement it and (iii) The result on transfer prices implementation ( advantages or disadvantages) It is also has been mentioned in the article that this research is to increase profit in related companies, and also to enhance and optimize the tax payments

3. Variables
Independent
The independent variable in this article is the one which is manipulated by the researcher of this article to enhance the previous methods in transfer pricing policy and performance

measurement in Poland. Dependent

Here the dependent variables can be benefits that transfer pricing brings for the manufacturing firms as well as the wise view of operation units on why and how to investigate transfer pricing for their manufacturing firms.

4. Major findings
There are some major findings in this research that the main two are listed as below:

Control of Transfer Prices by Tax Offices It has been mentioned in the article that only two (2) of the local companies had applied controlling on transfer prices by fiscal offices, in one of them the cost plus profit margin pricing has been examined and in the other company the market price pricing method was questioned. Performance Measurement of Operation of Responsibility Centers Through the research has been done for this article, the researcher had concern on two main factors about the methods which used in the companies to measure performance of the operation of responsibility centers in the organizations. It has been stated in Table 32, that shows the answers to the question about the economic indices which used for measurement and evaluation of the efficiency of the activities.