Page 130 - APM Integrated Workbook STUDENT S18-J19

Chapter 9

Overview

Problems Structuring

associated divisions as
with divisional responsibility

structures centres ROI RI

DIVISIONAL
Transfer PERFORMANCE
APPRAISAL AND Comparison
pricing
TRANSFER PRICING of ROI and
RI

 General rules for Value-based
setting transfer EVA

prices management
(VBM)
 Alternative transfer
pricing methods
 International
transfer pricing  What is EVA?
 Calculating EVA
 What is VBM?  EVA evaluation

 Measures used in

VBM
 Implementing VBM
 VBM evaluation

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