Optimization Of Operational Profit Sharing And Transfer Pricing In Network Manufacturing Partnerships: Implications For The Manufacturing Industry In Indonesia

Abstract

Development network modern manufacturing demands existence mechanism capable coordination increase efficiency operational, support optimization source power, as well as ensure justice in distribution profit intercompany. Discussion This study advantages of the integrated model operational profit sharing and transfer pricing in One framework integrated analysis. The model connect capacity production, use source power, cost operational and distribution profit so that support optimization profit network as well as taking more decisions objective and transparent. Focus on optimization profit network in a way overall push improvement coordination, efficiency allocation source power and performance chain supply. Use of mathematical models allows distribution profit and determination transfer price is made in a way measurable so that reduce subjectivity as well as increase accuracy information managerial. In addition, the division of profit based on contribution source power and capacity production can increase perception justice and productivity member network. Clarity the mechanism used also helps reduce conflict interest as well as strengthen control operational. Although Thus, the model is still own limitations, such as use ideal assumptions, complex data requirements, and Not yet fully accommodate factor behavior organization and dynamics environment business. In general Overall, this model give contribution in development management operations and accounting management through provision mechanism optimization performance, coordination, and distribution more benefits structured in network manufacturing