LEAN MANAGEMENT AS A TOOL FOR BUSINESS RECOVERY FROM ECONOMIC DEPRESSION

Lean or Lean management is a business approach for maximizing customer value while minimizing waste. It is based on the principles of the Toyota Production System (TPS) and aims to create a culture of continuous improvement in an organization.  The main goal of Lean management is to improve efficiency and effectiveness by reducing the time spent […]

UNDERSTANDING TRANSFER PRICING

Transfer pricing is the general term for the pricing of cross‐border, intra‐firm transactions between related parties. “Transfer pricing” therefore refers to the setting of prices at which transactions occur involving the transfer of property or services between associated enterprises, forming part of an MNE group.  These transactions are also referred to as “controlled” transactions, as distinct […]