This study extends research on pricing methods of Multinational Corporation (MNC) from the financial aspect to managerial perspective, creates the term managerial mechanisms and examines theories with actual organizational changes applied by the case company, the leading IPC provider, Company A.
In this research, the researcher first identifies determinants of E2E pricing (market pricing), then defines the five components (organizational structure, information sharing, coordination mechanisms, management control system, and authority delegation) and lists elements within each component to form the managerial mechanism model between HQ-Subsidiary as the reference to align with market price determinants. With the degree of centralization being the core of the model, the analysis shows that information sharing between HQ-Subsidiary is the key to a successful E2E pricing decision; to do so an MNC has to have an organizational goal in parallel with subsidiary interests, and proper authority delegation while exerting control and coordination with flexibility.
This research presents that organizational changes made by Company A in coordination with E2E pricing method do follow the managerial mechanism model proposed by the researcher. Specifically, the analysis first describes the pricing method and managerial mechanisms of the case company; second, managerial issues are recognized and linked with the model developed by the researcher; finally, corresponding changes Company A made are examined by literature theories. This research also reveals that the application of proper measures is simply the initiative of organizational changes; an MNC has to anticipate internal reluctance in order to carry out the optimal result of its managerial mechanisms.

Chinese
林子傑，「影響多國公司移轉訂價決策因素之研究—以高科技公司為例」，國立政治大學企業管理學系碩士論文，民國101年6月。

English
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