Page 111 - F5 Slides 2017-18
P. 111
Transfer pricing
- Exam questions
Will often be given a TP and asked to comment. Look at
the following.
• Implications for divisional performance – e.g. is a target
ROI achieved?
• Resulting manager behaviour - does it give
dysfunctional decision making – e.g. will a manager
reject a new product that is acceptable to the company
as a whole?
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