This research proposes the Theory of Constraints (TOC) throughput accounting (TA) as an alternative management control mechanism in an international transfer pricing setting. We compare TA with the traditional accounting method and demonstrate that the traditional method underestimate factors as demand variation and inventories, which affects decisions, such as moving production to an offshore plant. A detailed system dynamics model is built to simulate the production process in an offshore supply chain to compare the methods. The study aims to fill a gap in the management accounting studies and contribute to the understanding of international transfer pricing and their management controls, exploring more than just the tax savings, which are usually considered isolated from operational factors for supply chain (SC) offshoring decisions. Furthermore, we conduct a brief literature review, present the model and discuss the results. It has been observed that inventory levels are an important part of accounting, offshored supply chains, and transfer pricing. Traditional cost and accounting methods favour higher inventory levels, and they can overestimate net income results up to 70% – especially in higher demand variation scenarios – when compared to the throughput accounting.

本研究提出了约束理论 (TOC) 吞吐量会计 (TA) 作为国际转移定价设置中的替代管理控制机制。我们将 TA 与传统会计方法进行比较，并证明传统方法低估了需求变化和库存等因素，这些因素会影响决策，例如将生产转移到海上工厂。建立了详细的系统动力学模型来模拟离岸供应链中的生产过程，以比较这些方法。该研究旨在填补管理会计研究中的空白，并有助于了解国际转让定价及其管理控制，探索的不仅仅是税收节省，这通常被认为与供应链 (SC) 离岸决策的运营因素无关. 此外，我们进行了简短的文献回顾，展示了模型并讨论了结果。据观察，库存水平是会计、离岸供应链和转移定价的重要组成部分。传统的成本和会计方法倾向于更高的库存水平，与吞吐量会计相比，它们可以高估高达 70% 的净收入结果——尤其是在需求变化更大的情况下。