Financial management refers to the efficient and effective management of resources and consumption. The purpose of financial management is to increase corporate value and thus increase shareholder wealth. One of the most important and functional issues in this sector, which has often been neglected in Iran, is transfer pricing. Transfer pricing refers to the act of determining a transaction price for a product or service when trade units exchange within a company or holding. This can include end products sold to customers outside the company or intermediate products. The importance of this issue is to the extent that Mapna Management Consulting Company has been assigned to design a model for transfer pricing at the level of the Mapna Group.
