{"id":15137556,"date":"2019-09-20T16:12:11","date_gmt":"2019-09-20T14:12:11","guid":{"rendered":"https:\/\/lecsos.blog.hu\/2019\/09\/20\/review_intercompany_price"},"modified":"2019-09-20T16:12:11","modified_gmt":"2019-09-20T14:12:11","slug":"review_intercompany_price","status":"publish","type":"post","link":"https:\/\/www.lecsomernok.hu\/?p=15137556","title":{"rendered":"Review intercompany price&#8230;.."},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/m.blog.hu\/le\/lecsos\/image\/maxresdefault.jpg\" alt=\"maxresdefault.jpg\" class=\"imgnotext open-in-modal\" width=\"527\" height=\"296\" \/><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">M\u00e1r nagyon bizsergett az ujjbegyem, hogy meg\u00edrjam ezt a posztot. Miel\u0151tt nagyon belecsapn\u00e1nk a lecs\u00f3ba, hallgassunk egy kis Rammsteint, csak az\u00e9rt, hogy kicsit r\u00e1hangol\u00f3djunk erre az \u00edzes t\u00f6rt\u00e9netre, ami most k\u00f6vetkezik.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/WXv31OmnKqQ?enablejsapi=1\" allowfullscreen=\"true\" width=\"100%\" height=\"360\" frameborder=\"0\"><\/iframe><\/p>\n<p>\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Hobbim lett n\u00e9zegetni a p\u00e9nz\u00fcgyekkel foglalkoz\u00f3 \u00e1ll\u00e1saj\u00e1nlatokat a hazai \u00e1ll\u00e1sport\u00e1lokon, mivel \u00e9rdekel az, hogy mennyire keresett itthon az \u00fczemgazdas\u00e1gi tud\u00e1s. T\u00fartam a port\u00e1lokat, \u00e9s szembe j\u00f6tt velem ez a gy\u00f6ngyszem:<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">&#8230;&#8230;&#8230;&#8230;..\u00a0\u00a0 Contorller<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Tasks:<\/p>\n<ul>\n<li>\n<p style=\"margin-bottom: 0cm;\">1 Ensure a follow-up of plan activity by identifying consumption and productivity gaps<\/p>\n<ul>\n<li>\n<p style=\"margin-bottom: 0cm;\">2 production cost follow-up of machines, labour, raw materials, other direct related and fixed production cost<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">margin analysis<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">stock follow-up (inventory, slow moving, destruction cost, scrapping \u2026)<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-bottom: 0cm;\">\u00a0<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Calculate new item costs and cooperate with marketing departments within the division<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Calculate and set-up standard costs and related basic data (BOM, Routings etc) for produced items<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Review intercompany price<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Participate in New Product Implementation<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Create monthly manufacturing report<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Prepare budget (manuf. &amp; full company)<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Monitor fixed assets<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 0cm;\">Manage CAPEXs<\/p>\n<\/li>\n<li>\n<p>Plan exchange improvement with the management team<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">H\u0171ha mondom, ez nem semmi. Angol nyelven, \u00edrva, hazai aj\u00e1nlat, ez igaz\u00e1n komoly t\u00f6rt\u00e9net kell legyen. Megfogta a szemem a k\u00f6vetkez\u0151 mondat: <strong>Review intercompany price<\/strong><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Itt gyulladt ki a piros l\u00e1mpa az agyamban, azonnal tudtam, hogy ebb\u0151l poszt lesz, de iziben.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Ezt fogjuk kielemezni, hogy mit is \u00edrtak le, meg azt, hogy hogyan \u00edrt\u00e1k le, a v\u00e9g\u00e9n azt is l\u00e1tni fogjuk, hogy mi\u00e9rt \u00edrt\u00e1k le.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Az els\u0151 k\u00f6rben, ha elolvasod egyszer, azt l\u00e1tod, hogy ez egy nem magyar gy\u00f6ker\u0171 c\u00e9g, csak itt van egy gy\u00e1regys\u00e9ge, mivel olyan szavakat haszn\u00e1l, ami a nemzetk\u00f6zi szlengben valahogy m\u00e1sk\u00e9pp n\u00e9z ki, ilyen pl: &#8211; Manage CAPEX&#8217;s &#8211; mert t\u00f6bb van \u00e1m, azt\u00e1n pl ez: &#8211; slow moving, destruction cost, scrapping \u2026<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Itt meg a h\u00e1rom pontra \u00e9rdemes f\u00f3kusz\u00e1lni, mert az is fontos, amit ez a h\u00e1rom pont jelenthet, de valahogy nem f\u00e9rt ki, vagy nem akart\u00e1k le\u00edrni. A scrapping fogalma is \u00e9rdekes ebben a a sz\u00f6vegk\u00f6rnyezetben ez sim\u00e1n hunglish, biztos ezt dobta fel a google ford\u00edt\u00f3 a k\u00e9perny\u0151re.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Elolvastam m\u00e9g egyszer, t\u00e9nyleg, becs\u00fclettel, szavank\u00e9nt \u00e1tmentem rajta, \u00e9s \u00e9rtelmeztem.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Az els\u0151 gondolatom, azt volt, hogy mi\u00e9rt \u00edrta meg valaki ezt az aj\u00e1nlatot, meg ha meg\u00edrta, akkor mi\u00e9rt volt ennyire elkeseredve?<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Mi l\u00e1tszik amikor elolvasod? <strong>Hol vannak a t\u00e9telmondatok?<\/strong><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Megl\u00e1t\u00e1som szerint ez a h\u00e1rom:<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">1. Prepare budget (manuf. &amp; full company)<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">2. Plan exchange improvement with the management team<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">3. Review intercompany price<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">1. K\u00e9sz\u00edtsd el a c\u00e9g finansz\u00edroz\u00e1si ig\u00e9ny\u00e9t &#8222;budget&#8221;-et, (a gy\u00e1rt\u00e1sra, \u00e9s teljes c\u00e9gre)<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">2. Itt gondban vagyok..<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">A m\u00e1sodik mondaton er\u0151sen kell gondolkoznom, mivel csak az tudja mit akart ezzel, aki le\u00edrta, de a google ford\u00edt\u00f3t haszn\u00e1lta, valami m\u00e1st. Valami hasonl\u00f3t akarhattak kifejezni angol szavakkal:<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">K\u00e9sz\u00edts\u00e9l fejleszt\u00e9si terveket a mostani menedzsment csapattal &#8211; change management attit\u0171d? &#8211;<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00cdrjuk ide, hogy a google mit dob fel a change management fogalm\u00e1ra:<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><em><span style=\"display: inline-block; border: none; padding: 0cm;\">What do you mean by change management?<\/span><\/em><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><em><span style=\"display: inline-block; border: none; padding: 0cm;\"><b>Change management<\/b> is a systematic approach to dealing with the transition or transformation of an organization&#8217;s goals, processes or technologies. The purpose of <b>change management<\/b> is to implement strategies for effecting <b>change<\/b>, controlling <b>change<\/b> and helping people to adapt to <b>change<\/b>.<\/span><\/em><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><strong>Biztos ez, hagyjuk \u00edgy.<\/strong><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">3. A kedvencem ebben a le\u00edr\u00e1sban: Review intercompany price<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">Az\u00e9rt, v\u00e1lasztottam c\u00edmnek ezt, mert ebben a le\u00edr\u00e1sban ez a legszebb. Mert van ilyen:<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><em><span style=\"display: inline-block; border: none; padding: 0cm;\">What is intercompany transfer pricing?<\/span><\/em><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><em><span style=\"display: inline-block; border: none; padding: 0cm;\">A <b>transfer price<\/b> is the <b>price<\/b> charged between related parties (e.g., a parent company and its controlled foreign corporation) in an <b>intercompany<\/b> transaction. &#8230; <b>Transfer prices<\/b> directly affect the allocation of groupwide taxable income across national tax jurisdictions.<\/span><\/em><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Oszt van ilyen is: <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><em><span style=\"display: inline-block; border: none; padding: 0cm;\">What is the meaning of transfer pricing?<\/span><\/em><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><em><span style=\"display: inline-block; border: none; padding: 0cm;\"><b>Transfer pricing<\/b> is the setting of the <b>price<\/b> for goods and services sold between controlled (or related) legal entities within an enterprise. For example, if a subsidiary company sells goods to a parent company, the cost of those goods paid by the parent to the subsidiary is the <b>transfer price<\/b>.<\/span><\/em><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\"><strong>De ilyen, hogy intercompany price, ebben a sz\u00f6vegk\u00f6rnyezetben \u00e9rtelmezhetetlen!<\/strong> <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Gondolom, -innen az asztalt\u00f3l, ahol most \u00fcl\u00f6k &#8211; arra gondoltok, hogy \u00e1t kellene n\u00e9zni azt, hogy akkor most hogyan is sz\u00e1m\u00edtj\u00e1k ki a c\u00e9gn\u00e9l a transzfer\u00e1rakat. \u00c9s itt \u00e1lljunk meg egy polg\u00e1ri v\u00e9delmi pillanatra, \u00e9s l\u00e1ssuk azt, amit nem \u00edrtak le.<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Mit is? <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Ezt az \u00e1ll\u00e1saj\u00e1nlatot olyan valaki fogalmazta meg, aki csak f\u00e9lig tudta \u00e9rtelmezni a nem itthon \u00fcl\u0151 kinevezett d\u00f6nt\u00e9sk\u00e9pes vezet\u0151 level\u00e9b\u0151l azt, hogy mi is a l\u00e9nyeg, kellett hozz\u00e1 a google ford\u00edt\u00f3, de nem siker\u00fclt fasz\u00e1n a mel\u00f3, mivel nem siker\u00fclt megvenni a profi angol lektor munk\u00e1j\u00e1t, ami azt jelenti, a c\u00e9g kicsinyesen sp\u00f3rol. De mivel egy kurrens \u00e1ll\u00e1sport\u00e1lon van fent a hirdet\u00e9s, &#8211; ott meg meg kell fizetni az \u00e1r\u00e1t a t\u00f6rt\u00e9netnek &#8211; azt jelenti, hogy kell az ember, de izibe, aki lenyomja ezt a mel\u00f3t&#8230;<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">N\u00e9zz\u00fck tov\u00e1bb. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">M\u00e9g mindig a Review intercompany price &#8211; n\u00e1l tartok, amivel folytatn\u00e1m az el\u0151bbi gondolatmenetet. Ez, a k\u00f6vetkez\u0151t jelenti: <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><strong><em><span style=\"display: inline-block; border: none; padding: 0cm;\">N<span style=\"text-decoration: underline;\">em tudjuk azt, hogy milyen sz\u00e1mot \u00edrjunk az \u00e1rc\u00e9dul\u00e1ra, azt sem tudjuk, hogy az \u00fczem ter\u00fclet\u00e9n hol, \u00e9s mikor kellene r\u00e1tenni az \u00e1rc\u00e9dul\u00e1t arra a valamire, amit \u00fagy gondolunk, hogy tal\u00e1n az a term\u00e9k, vagy mi.<\/span><\/span><\/em><\/strong><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Na most ez hajmereszt\u0151, ha hozz\u00e1 veszed a k\u00f6vetkez\u0151ket is, ami le van oda \u00edrva: <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Calculate and set-up standard costs and related basic data (BOM, Routings etc) for produced items<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Sz\u00e1moljam ki, \u00e9s \u00e1ll\u00edtsam be a gy\u00e1rtott term\u00e9kek sztenderd k\u00f6lts\u00e9geit, (Bills of Material, utvonalak, stb.)<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Sz\u00f3val van egy v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszer, &#8211; mad\u00e1r mindegy, hogy milyen, mindegyik hasonl\u00f3 elven m\u0171k\u00f6dik &#8211; amit nem tudnak haszn\u00e1lni, mivel nincsenek be\u00e1ll\u00edtva benne a gy\u00e1rtott term\u00e9kek alapadatai, pl. nincs fel\u00e1ll\u00edtva a gy\u00e1rtott term\u00e9kek anyagsz\u00e1ml\u00e1ja &#8211; <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><strong><span style=\"display: inline-block; border: none; padding: 0cm;\"><em>Ez \u00edgy egyben hajmereszt\u0151. nem tudj\u00e1k, hogy merre vannak arccal el\u0151re, magyarul nem tudj\u00e1k azt, hogy akkor most hogyan megy a gy\u00e1rt\u00e1s, menyibe ker\u00fcl az a gy\u00e1rt\u00e1s id\u0151szakonk\u00e9nt, \u00e9s nem tudnak semmit.<\/em> <\/span><\/strong><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Gondolom Joet, Boriszt, vagy Hansot marja a s\u00e1rga ideg, ha r\u00e1n\u00e9z az aggreg\u00e1lt kimutat\u00e1sokra a sz\u00e1m\u00edt\u00f3g\u00e9p\u00e9n, ahol pl. 3 orsz\u00e1g 5 gy\u00e1r\u00e1nak a napi k\u00f6lts\u00e9gadatai \/ v\u00e9gterm\u00e9k futnak real time-ban, a hazai egys\u00e9g adatai falsok, \u00e9s ezt neki jelzi a rendszer, mert van olyan n\u00e1la, hogy \u00fczleti intelligencia elemz\u00e9s.<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\"> A haj\u00e1t t\u00e9pi, \u00e9s azt mondja a f\u0151n\u00f6k\u00e9nek, hogy figyu, nem tudom hogy mennyivel kell finansz\u00edrozni az ottani t\u00f6rt\u00e9netet, mivel falsok, vagy nincsenek sz\u00e1mok. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Sz\u00f3val ez\u00e9rt \u00edr\u00f3dott ez a kis \u00e1ll\u00e1saj\u00e1nlat, nem m\u00e1s\u00e9rt, vakon mennek, \u00e9s ezt az anyav\u00e1llalat kezdi megunni. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Review intercompany price t\u00f6rt\u00e9net &#8211; de csak ez &#8211; olyan 6- 16 M HUF k\u00f6r\u00fcli \u00e1ron el\u00e9rhet\u0151 most tan\u00e1csad\u00e1sk\u00e9nt a szabadpiacon, mivel nem egyszer\u0171 j\u00e1t\u00e9k az, oda t\u00f6bbfajta dr\u00e1ga tud\u00e1s kell, amit meg kel fizetni. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Az adatb\u00e1zis m\u00e1gus, aki \u00e9rt az ilyen dolgokhoz, az is tan\u00e1csad\u00f3k\u00e9nt dolgozik, olyan 45 &#8211; 70 E HUF p\u00e9nz\u00e9rt \u00f3r\u00e1nk\u00e9nt &#8211; j\u00f3, lehet hogy vagy olcs\u00f3bb\u00e9rt is, de ez az \u00e1tlag &#8211; teh\u00e1t az sem olcs\u00f3 j\u00e1t\u00e9k. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">A z\u00e9r\u00f3r\u00f3l kellene fel\u00e9p\u00edteni mindent, ahogy azt a k\u00fclf\u00f6ldi kinevezett menedzser elv\u00e1rja, mivel meg akarja n\u00e9zni, hogy hogyan is n\u00e9z ki ennek a gy\u00e1regys\u00e9gnek a szerepe az \u00e9rt\u00e9kl\u00e1ncban. \u00c9s ha ez a mel\u00f3 megvan, akkor j\u00f6het a transzfer \u00e1r, meg az adatb\u00e1zis m\u00e1gus, meg a t\u00f6bbi, addig semmi, de eddig el kellene jutni. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Egyre t\u00f6bb ilyen t\u00f6rt\u00e9netet l\u00e1tok hogy kezdenek r\u00e1j\u00f6nni a c\u00e9gek, hogy gond van, ment valahogy pl. 30 \u00e9vig valami &#8211; pl. eddig Joe, vagy J\u00fcrgen, vagy Hans &#8211; nem k\u00e9rdezte meg nagyon m\u00e9lyen azt, hogy akkor mennyit kell utalni \u00e9vente &#8211; mert el\u00e9g volt a profit, amit hozott a c\u00e9g \u00e9vente. Most valami v\u00e1ltozott. Kellene az \u00fczemgazdas\u00e1gi tud\u00e1s, kellen\u00e9nek a t\u00e9nyleges sz\u00e1mok, amit t\u00e1volr\u00f3l akar l\u00e1tni. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Ez alapj\u00e1n meg valami rendszert kellene fel\u00e9p\u00edteni, amib\u0151l kij\u00f6n az, hogy mennyi a t\u00e9nyleges real-time finansz\u00edroz\u00e1si ig\u00e9ny. Ez meg roppant dr\u00e1ga cucc, meg hi\u00e1nycikk. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Egyre t\u00f6bb az ilyen hirdet\u00e9s, ami azt jelenti, hogy nagyon komoly \u00e1talakul\u00e1s el\u0151tt van a KKV szektor.<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\"><span style=\"display: inline-block; border: none; padding: 0cm;\">Mi van ha nem tudj\u00e1k megoldani ezt a gondot? Szerintem akkor \u00e1t\u00edrj\u00e1k az \u00e9rt\u00e9kl\u00e1ncot a k\u00f6zpontban, de ez m\u00e1sik t\u00f6rt\u00e9net&#8230;.. <\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" lang=\"hu-HU\">\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 M\u00e1r nagyon bizsergett az ujjbegyem, hogy meg\u00edrjam ezt a posztot. Miel\u0151tt nagyon belecsapn\u00e1nk a lecs\u00f3ba, hallgassunk egy kis Rammsteint, csak az\u00e9rt, hogy kicsit r\u00e1hangol\u00f3djunk erre az \u00edzes t\u00f6rt\u00e9netre, ami most k\u00f6vetkezik. \u00a0 \u00a0 \u00a0 Hobbim lett n\u00e9zegetni a p\u00e9nz\u00fcgyekkel foglalkoz\u00f3 \u00e1ll\u00e1saj\u00e1nlatokat a hazai \u00e1ll\u00e1sport\u00e1lokon, mivel \u00e9rdekel az, hogy mennyire keresett itthon az \u00fczemgazdas\u00e1gi tud\u00e1s. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[16,22,10,35,51,21,36,62,72,42,23,17,3,34,37,9,50,30,88,124,28,60,20,61,83,25,38,8],"class_list":["post-15137556","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-_costmodelling","tag-_erteklanc","tag-_gyartas","tag-_gyartaselmelet","tag-_kiskereskedelem","tag-_kkv","tag-_koltseg","tag-_koltsegszamitas","tag-_koltsegtan","tag-_kpi","tag-_profitkepesseg","tag-_sme","tag-elelmiszer","tag-ellatasi_lanc","tag-ertek","tag-erteklanc","tag-gazdasagi_folyamat","tag-koltseg","tag-koltsegelemzes","tag-konyveles","tag-minoseg","tag-profit","tag-termek","tag-uzem","tag-uzemtervezes","tag-uzleti_modell","tag-vallalat","tag-vallalkozas"],"_links":{"self":[{"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=\/wp\/v2\/posts\/15137556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15137556"}],"version-history":[{"count":0,"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=\/wp\/v2\/posts\/15137556\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15137556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15137556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lecsomernok.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15137556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}