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Transfer pricing in the automotive industry* Production capacity management and transfer pricing economics For years the mantra of automotive PCM occurs whenever a new plant opens, Transfer pricing economics is a production has been to supply customers or an existing plant expands, contracts practical combination of micro- and with “high quality, low-cost, innovative or closes. And while PCM begins in macroeconomics. Properly applied, it lays products.” As emerging markets have operations or strategy departments, out the entire value chain of activities of developed into high quality producers in finance organizations probably have the a corporation on a location by location addition to low-cost centers, automotive most to offer when evaluating the benefits basis, in order to assess the most equitable OEMs have moved production into these of PCM. Applying the principles of transfer possible arrangements between disparate areas in search of more customers and pricing economics, finance organizations entities within a corporation. Then it greater cost savings; suppliers have can enhance the success of production compares the circumstances of each entity naturally followed. capacity management movements in the and assigns target profits to each location following ways: based on its particular activities, assets, While OEMs have regularly increased sales • Evaluating and establishing operational and risks. volumes for vehicles worldwide, global infrastructure; production capacity growth has continued • Developing “new plant” metrics; and to outpace customer demand. In recent • Tax considerations and other costs. years the utilization of tha