2. 1
In This Session
• Walk through transfer pricing scenarios such as tangible goods and driver-based
cost allocations
• Discover key features of SAP’s EPM applications – PCM and BPC
• Explore data load options from multiple sources
• Discuss various features like data input forms, simulation versions (actual, budget,
forecast, etc.), cost drivers, reporting dashboards, and user interfaces (Web vs. Excel-
based)
• Understand the pros and cons of choosing PCM vs. BPC
• Discuss why transfer pricing compliance is important for multinational companies
3. 2
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
4. 3
What Is Transfer Pricing?
• Describes all aspects of
tax compliance arising
from intercompany
pricing arrangements
between related
business
entities, including:
Tangible goods
Services
Intangible property
Loans and other
financing transactions
• Transfer Pricing impacts
multinationals’ operating
models and business
performance:
Supply chain
Distribution channels
Intellectual property
development
and migration
Business financing
Effective Tax Rate
Earnings per share
Royalties paid on behalf of the
region
USA HQ
Regional HQ
Manufacturing
Distribution
Services Hubs
More than 75% of global trade takes place between related parties (i.e., MNCs, JVs, and other alliances)
6. 5
Pricing Consideration
• Price setting in SAP requires a mechanical 6-step iterative approach
Pricing in SAP ERP system is transactional in nature, complex, often involving significant data
updates at material/SKU level. Sequence may be further complicated through other master data
relationships.
Pricing involves 6 steps:
Pricing Procedures
Condition Types
Access Sequence
Condition Tables
Condition Records
Repeat
Determine Pricing
Procedure
Sales
Order
1
Which use listed
Condition Tables
4
To select the appropriate
Condition Record
5
Using Defined
Condition Types
2
Apply Pricing as per
Access Sequence
3
Process next Condition
Type in Pricing Procedure
Sequence
6
Pricing in SAP supports – Cost Plus or List Minus
7. 6
Service Allocations
• TP context
Intercompany allocations and particularly cross-
country allocations will be under increased
scrutiny
Cross-company charges must be backed up with
detailed invoice report broken down by segment
information, type of service, and any markup
applied
• Issues
Most companies currently follow service charge
allocations based on “peanut butter spread”
No incentive to receiver for over or under budget
as far as this charge is concerned
Does not provide metrics to measure and monitor
under/over performance
USA HQ
Regional HQ
Manufacturing
Distribution
Services Hubs
8. 7
Service Allocations (cont.)
• Desired Functionality/Benefits
Allocation methodology should support
allocation by segment (by BU, product, etc.)
Ability to allocate actuals, budget, or forecast
amounts based on agreed upon cost drivers
Ability to allocate based on static or dynamic
quantitative (systematic or externally fed)
parameters
Ability to explain intercompany and/or cross-
country invoice with detailed breakdown into
type of service, segment, markup applied, etc.
Minimal or no reliance on IT for maintenance of
allocation rules
Transparency and auditability in reporting
Set foundation for performance monitoring
framework for segments
USA HQ
Regional HQ
Manufacturing
Distribution
Services Hubs
9. 8
Key TP Technology Challenges
• Extracting legal entity data from core ERP and BI systems at a functional or product level
(segmented financial information)
• Effectively setting prices in ERP systems to deliver desired TP results
• Obtaining detailed legal entity forecast data to support price setting and interim reporting
• Performing complex HQ/Services cost allocations
• IT readiness for country-by-country reporting
• Managing workflow, documentation storage, and communication
• Single source of data to perform analysis and allocations for price setting to support TP
• Monitoring profitability on segmented financial basis
10. 9
Illustrative Systems and Data Flow
Calculation Reporting and RetentionData Management
Business Transactions/
General Ledger Systems
Oracle
PeopleSoft
JDE
Consolidation
Feeder systems
E.g., Inventory
SAP BPC/Hyperion
ERPs/Financial
systems
SAP
Forecast/Planning
Tax provision reports
TP Documentation
Tax Work Papers/
Tax Systems
Tax provision
Data Warehouse
BW/EDW
Tax compliance
Consolidation/Business Intelligence
Lawson
Tax Provision
Tax Compliance
Key Deliverables
LE work papers
Non-HQ Tax
Packages
TP work papers
Direct Tax work
papers
Tax provisionDocument
Managements
Data Quality/Collection
11. 10
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
13. 12
SAP Profitability and Cost Management Architecture
Data layer
Application
layer
SAP BusinessObjects
Profitability and Cost Management
Presentation
layer
SAP BusinessObjects
Profitability and Cost Management
Model builders
Model structure/rules/assignments
Single open
database
Oracle or MS SQL
Data Bridge
Flat file or ODBO/MDX/BAPI
SAP BusinessObjects
Financial Information Management
Bulk Data Loader
Table to table
PeopleSoft
SAP Business
Warehouse
SAP BW DB Connect
SAP BW Open Hub
Results
SAP BW Business Explorer
BEx Web and EPM
Query/Reconciliation
SAP BusinessObjects
BI suite
Query, Visualization, and Analysis
SAP BusinessObjects
Profitability and Cost Management
Book User
End-user data entry, query, analysis, and ‘What-If?’
SAP
Business Warehouse Accelerator Optional
SAP Internal ETL
Deltek Other Apps
PCM can look across all landscapes
and applications on usage
SAP Business
Objects Universe
Source: SAP
14. 13
SAP PCM Components
Model Builder
View Builder
• Enables automation of business
processes within a time frame
• Business process is defined and
made available to the users
• User can then interact with the
process, making decisions and
progressing through the stages of
workflow
• Workflows will usually contain a
step that requires users to
interact with information
published in a “book”
Work Manager
Books Manager
15. 14
SAP PCM Features
• Modeling
Predefined logical data structure and point-and-click assignments to support rapid modeling
Supports multiple ABC (Activity-Based Costing) methodology
• Scalable enterprise-class solution
System agnostic and ability to process high data volumes without compromising accuracy
Multi-currency and multi-language support
Enterprise class security and trace back – with full audit trail
• Reliable on-demand what-if analysis and scenario modeling
What-if analysis
Slice and dice data and analyze results, create charts, drill down to detailed cost data
• Extend the value of profitability and cost management
Unique services costing, BOM models, transaction costing, and cross-charging
Deliver activity-based and driver-based planning and budgeting models; change driver volumes and
“back-calc” existing ABC models
Source: SAP
16. 15
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
17. 16
SAP PCM Building Blocks
Foundational Settings (Configuration)
• Models
• Dimensions
• Attributes
• Assignments
• Business Rules
• Security
Input Process Output
• Data load using Data Bridge
• Data load using SAP FIM
• Data grids/input templates
• Product allocations
• Royalty calculations
• Driver-based service recharges
• “What if” scenarios
• Work manager for approvals
• Book viewer
• Excel reporting (EPM Add-in)
• Data explorer
• Dashboards
• Web reporting
• Export data to HANA
18. 17
Understanding SAP PCM Terminology
Component Description Example
Model A self-contained set of master and transactional data
in PCM
TP model, HQ model, Regional model
Core Dimensions Versions Budget, Actual, Forecast, Simulation
Periods Months, Quarters, Years
Responsibility Centers Company code, Profit center, Cost center
Currencies USD, EUR, JPY
Line Items Represents accounts Gross sales, sales discounts, cost of sales, salaries
Cost Objects Represents outputs or end goals of cost spending
and focus of cost/profitability analysis, monitoring,
and reporting
Products, customers, projects
Activity Represents measurable work produced by
responsibility centers and consumes costs to produce.
Activities are consumed by cost objects.
Assembling, shipping, technical support
Activity Driver Quantitative metrics that drive activity consumption by
products or customers
Number of SKUs assembled, shipped, or calls answered
Resource Driver Quantitative metrics that drive activity production by
responsibility centers. Help determine activity costs.
Head count, square feet, percentages
19. 18
Product Line Profitability Illustration
Product Line Profitability
Based on Apportioned Overheads
Product
A
Product
B
Revenue $10,000 $11,000
Cost of Sales $7,000 $7,000
Contribution $3,000 $4,000
Overhead
(30% of Cost of
Sales)
$2,100 $2,100
Profit/Loss $900 $1,900
In apportioned cost models, products or customers with the
greatest contribution margin lead to the highest profit and loss
Apportioned cost allocations may not be revealing the full
financial contribution
Source: SAP
20. 19
Product Line Profitability Illustration (cont.)
Product Line Profitability
Based on Apportioned Overheads
Product Line Profitability
Based on Activity-Based Costing
Product
A
Product
B
Product
A
Product
B
Revenue $10,000 $11,000 Revenue $10,000 $11,000
Cost of Sales $7,000 $7,000 Cost of Sales $7,000 $7,000
Contribution $3,000 $4,000 Contribution $3,000 $4,000
Sales Calls @ $50 $300 (6) $600 (12)
Order Processing @$ 10 $120 (12) $520 (52)
Pick and Pack @ $15 $180 (12) $780 (52)
Shipping @ $40 $480 (12) $2,080 (52)
Technical Support @$25 $0, (0) $300 (12)
Overhead
(30% of Cost of
Sales)
$2,100 $2,100 Cost to Serve $1,080 $4,280
Profit/Loss $900 $1,900 Profit/Loss $1,920 ($280)
In apportioned cost models, products or
customers with the greatest contribution
margin lead to the highest profit and loss.
Apportioned cost allocations may not be
revealing the full financial contribution.
Why ABC costing method matters?
Actual cost to serve has direct impact on profitability analysis
Source: SAP
21. 20
Cost Allocations in SAP PCM
• SAP PCM cost allocations are based on principles of ABC (Activity-Based Costing). Costs
are resources, which produce measurable and valuated activities.
• Activities are allocated to products and customers (cost objects) based on their rates of
consumption by the cost objects
Resource
Drivers
Activities
Cost
Drivers
Cost
Objects
Resources
• The economic
elements needed to
perform activities
• Resources may
include facilities,
labor, supplies,
material,
equipment, etc.
• A method used to
associate costs
with activities
• A measure of the
quantity of
resources
consumed by
an activity
• A measure of the
frequency and
intensity of use of
an activity by a
cost object
• The reason for
performing an
activity
• Cost objects
include products,
services,
customers, etc.
• Measurable work
performed within an
organization
• Activities consume
resources (costs)
and are consumed
by cost objects
Source: SAP
22. 21
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
23. 22
FIM Overview
• SAP FIM enables clients to manage the process of accessing, mapping, and loading
information from source systems to the SAP PCM application
SAP FIM (Financial Information Management)
Connection to the data
source
(BW open hub)
Job creation
Master/
Transaction data
mapping
Job execution
Analyze PCM results
Audit
• Uses Data Services as the transfer mechanism
• SAP FIM provides a business user interface to manage the transformations
• Enables drillthrough to the source data
• Works with other EPM products to import and export data (SAP BPC, etc.)
Source: SAP
24. 23
Data Bridge Overview
• Data Bridge is a data input tool for populating the data tables in SAP PCM. It provides the
means to transfer data into a model from flat files and from external data sources such as
SQL, SAP BW, etc.
Data Bridge
Choose
Data
Source
Flat file
SQL DB
BW
Run SPE
and
Common
File
Data is
imported
into PCM
Create and
validate
control file
Source: SAP
25. 24
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
26. 25
SAP PCM Reporting Architecture
Database (SQL Server/Oracle)
SAP PCM
Model Builder – Reporting (View Builder, Data Explorer, Books Manager,
EPM Add-in, Others)
Database Layer
Application/
Processing Layer
Reporting/User
Interface Layer
Reporting Interfaces
Reporting
Interfaces
Source: SAP
27. 26
View Builder
• “View Builder” is used to build layouts of views for data entry and reporting purposes
Multidimensional nature of “View Builder” allows a user to drill down to specific values
• Primary base for Books Manager
• Used to build layouts for reporting or data entry
• Layouts are called into Books Manager to build
reports
Source: SAP
28. 27
Books Manager
• “Books Manager” provides a range of
functions to build and manage
reports
• Allows for creation and publishing of
books
• Books can be viewed through Web
or Windows
• Books can be published in a PDF
Source: SAP
29. 28
Books Manager (cont.)
• SAP PCM Web provides a basic reporting
feature where reports can be viewed based
on books publication wizard from SAP PCM
Books Manager
• Reports can be viewed and saved as Books
view and PDF view
• Using SAP PCM Report Manager,
customized scripts can control report
distribution to the end users
• PCM Web reports provide additional view
options such as language, currency, and
alias selection
Source: SAP
30. 29
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
31. 30
SAP BusinessObjects Interface
• SAP PCM has limited built-in reporting capabilities. To overcome this, PCM has an option
to export models into universes to leverage SAP BusinessObjects reporting capabilities.
• The “Export to Universe” function allows both SAP PCM input data and calculated results
to be exported to the database in a form that can
be accessed through SAP BusinessObjects
Universe
• SAP BusinessObjects reporting options:
Web Intelligence
Crystal reports
Dashboards
Export to HANA
Source: SAP
35. 34
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
36. 35
Overview of SAP BPC
SAP BPC
Business Planning Financial Consolidations
• Target Setting
• Annual Planning
• Budgeting
• Forecasting
• Legal Consolidation
• Management Consolidation
Source: SAP
37. 36
Overview of SAP BPC (cont.)
BPC Functionality Transfer Pricing Application
Target setting:
• Strategy translated into quantifiable and measurable
key performance indicators
• Specific action plans established to achieve stated
goals
• Annual target profit ranges by legal
entity and by product segments
• KPIs such as ROA or ROIC, Berry
Ratio
Annual Planning and Budgeting:
• Process of translating strategic plan and targets into
quantitative terms, describing expected operations of
the organization over the next financial year
• Revenue budget
• Production budget
• Operating expenses budget
• R&D budget
Forecasting:
• Process of predicting outcomes
• Performed periodically throughout the year to reflect
changes that have occurred in internal and external
environment since the budget was developed
• Main objective: To provide more accurate and timely
information for management planning and decision
making
• Revenue forecast
• Inventory turns forecast
• Gross margin forecast
• Operating income forecast
• R&D spend forecast
Strategic Planning
Target Setting
Budget
Forecasting
Performance Management – Rewards
and incentives
Performance and Profitability
Measurement
38. 37
Illustrative Data/System Integration with BPC
• Use of SAP BPC provides opportunity to standardize data collection and transformation
process and align with leading practices around data integration and conversions as
depicted below:
Extract – Transform – Load – Hold – Validate-Report
DrillDown-Upreporting
Validations
SAP Disclosure
Mgmt
Validations Validations
SAP BPC Xcelsius®, Web
Intelligence, etc.
SAP ECC System
Other SAP Systems
(CRM, APO, etc.)
Non-SAP Systems
(if applicable)
Presentation, modeling,
reporting, analysis,
and decision support
Data warehousing/
standardization of
transaction data
Transactional data/
real-time reporting
SAP BW
Validation Check Validation Check Validation Check
Source: SAP
39. 38
BPC for Transfer Pricing
• Leverage investments in SAP
• Flexible:
Modeling different changes in legal entities, divisions, etc.
Changes in ERP transactional system(s) are managed in mapping tool
User-friendly
• Transparency/Traceability:
Ability to track the aggregation of ERP/BW transactions back to the modeling
Version management of the models to support an audit
Allocations built from BPC can post into ERP
• Compliance:
BPC would help track if SAP transactions comply with TP policies
40. 39
Navigating Through BPC Excel (EPM Add-In)
EPM Pane for
Report
development
BPC 10
Specific
Menu
EPM Context
Menu for data
viewing
WorkingArea
Standard
Excel
Menu
41. 40
Data Flow in SAP BPC
User Context from EPM Add-in
Source: SAP
43. 42
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
44. 43
TP Tool Comparison
SAP FICO SAP PCM SAP BPC
Data Model • OLTP – Optimized for
transactional data
• OLAP – Optimized for analysis
and reporting
• OLAP – Optimized for analysis
and reporting
Functionality • Robust cost and profitability
management solution for
transactional requirements
(actuals)
• Cost and profitability management
solution for aggregated data for
plan, actuals, and forecast
• Driver-based planning and
forecasting
• Financial and management
consolidation
Modules • Cost center accounting, product
costing, and profitability analysis
• Profitability and costing
• Bill of materials
• Consolidation
• Planning (and budgeting)
Data Sources • Integral part of SAP ERP
• Provision to interface file uploads
from other systems
• Agnostic – Integrates with
heterogeneous data sources,
including SAP CO-PC, etc.
• Agnostic – Integrates with
heterogeneous data sources,
including SAP CO-PC, etc.
User interface • Transactional focused and
extensive IT dependency for
maintenance (modifications)
• Primarily not intended for model
building and can become
extremely complex to build
modeling scenarios
• Business-user-friendly application
• Rapid point-and-click assignments
and reassignments
• Embedded rules engine
• Primarily designed to support
modeling/what-if scenarios
• Business-user-friendly but more
dependence on IT for maintenance
(modifications)
• Models can be built with custom
programming logic
45. 44
How Do Companies Choose the Right Tool?
• Questions to ask:
What is the most critical requirement?
What is the order of priority?
How long can it wait?
At what cost – cost of solution/tool vs. cost of not having a solution/tool?
Can the transactional systems provide/feed right level of information?
• Criteria:
Large SAP transactional landscape vs. non-SAP systems
Leverage investments in SAP technology
Trade-off between offline work papers vs. systematic approach
Transparency/Traceability
Monitoring/early warning capabilities
Modeling/what-if scenarios
46. 45
What We’ll Cover
• Overview of transfer pricing, service charges, and technology challenges
• Overview of SAP EPM
• SAP PCM for transfer pricing
• Data load options with SAP PCM
• SAP PCM reporting capabilities
• Integration with SAP BusinessObjects reporting toolsets
• SAP BPC for transfer pricing
• SAP PCM and SAP BPC comparison for transfer pricing
• Wrap-up
47. 46
Why Is Transfer Pricing a Hot Topic?
• OECD guidelines compel multinational organizations to:
Disclose where profits are made and where they are allocated across jurisdictions
Disclose how they use transfer prices to manage profits globally
• Commitment at September 2014 G20 Summit in Cairns, Australia by 44 countries to adopt
OECD’s country-by-country reporting template by end of 2015
• Feb 2014 senior Tax executives’ survey conducted by PwC – majority of respondents
felt that:
Intercompany execution and transfer pricing compliance had been neglected in their
original ERP/BI design
Tax departments do not have the resources to fully understand the technology gaps or
execute on a workaround basis
• Costs of remediating disparities can be significantly high compared to correctly setting
up the systems initially
48. 47
What Is OECD BEPS Action Plan?
• OECD Base Erosion and Profit Shifting Action Plan
Gaps and frictions between local country domestic rules and the modern shape of
international business
Perception that some multinational enterprises have been exploiting those gaps
Request from the G20 for the OECD to develop an action plan in a coordinated manner
Significant proposed increases in reporting requirements – many of which involve
granular data points – e.g., Country-by-Country Reporting Template
49. 48
Where to Find More Information
• http://sapinsider.wispubs.com/Assets/Articles/2014/December/IP-insights-from-PwC-on-transfer-
pricing-execution
Andrew Hwang and Sharabh Ivaturi, “Demystifying Transfer Pricing Execution and
Intercompany Accounting” (SAPinsider, December 2014).
• https://event.on24.com/eventRegistration/EventLobbyServlet?target=registration.jsp&eventid=740
048&sessionid=1&key=28D6D8DD56FD07B7CD90D6C69589635A&sourcepage=register *
PwC and SAP Transfer Pricing Webcast Series – Archive Files
Effectively manage Intercompany price setting in your global supply chain
How to streamline the overall HQ cost allocation process
Effectively manage profit level indicators (PLI) and transfer pricing testing using PCM
• SAP Help resources
PCM – http://help.sap.com/bopcm
BPC – http://help.sap.com/bopac
* Requires login credentials
50. 49
Where to Find More Information (cont.)
• www.pwc.com/us/en/sap-implementation/articles/assets/transform-your-finance-organization.pdf
Cliff Eng, “Transform Your Finance Organization into a Business Value Driver” (SAPinsider, September
2014).
• www.pwc.com/us/en/sap-implementation/articles/assets/why-sap-finance-teams-need-to-adapt-to-a-new-
dynamic.pdf
“Why SAP Finance Teams Need to Adapt to a New Dynamic” (insiderPROFILES, March 2014).
• www.pwc.com/us/en/sap-implementation/articles/assets/demystifying-transfer-pricing-execution.pdf
Andrew Hwang and Sharabh Ivaturi, “Demystifying Transfer Pricing Execution and Intercompany
Accounting” (insiderPROFILES, March 2015).
• www.pwc.com/us/en/sap-implementation/articles/assets/finance-can-become-a-true-strategic-partner.pdf
Rich Sernyak and Rakesh Mehta, “How Finance Can Become a True Strategic Partner to the Business
with SAP Simple Finance” (SAPinsider, March 2015).
• http://sapinsider.wispubs.com/Assets/Videos/2014/May/Financials-2014-Cliff-Eng-on-Finance-
Transformation
“Live from the SAPinsider Studio: PwC’s Cliff Eng Talks Finance Transformation” (SAPinsider, May
2014).
51. 50
7 Key Points to Take Home
• Transfer pricing requirements have never been more important than today with more organizations
expanding into international markets. Companies need to have the confidence to engage in international
trade in a compliant and defensible manner.
• Recent commitments by OECD countries related to local country disclosures mean a need for greater
transparency into multinational value chains
• Enterprise IT Systems’ design must support a full integration of ERP transactions with tax reporting
• SAP EPM solutions extend the capabilities of ERP systems by offering real-time modeling and provide a
platform to build a fully integrated tax reporting solution for an ERP (ECC or non-ECC) system
• SAP PCM is a powerful calculation engine, which enables the analytical modeling of centralized financial
data to help support transfer pricing auditability
• SAP BPC planning application supports planning, budgeting, and forecasting processes to help planning,
monitoring, reporting, and management decision making. It can be customized to support transfer
pricing requirements.
• The decision of which solution (PCM or BPC) to use for transfer pricing depends on overall enterprise
architecture and the business processes in scope
52. 51
Your Turn!
How to contact me:
Saugata Ghosh, Director, PwC
Saugata.Ghosh@pwc.com
Please remember to complete your session evaluation