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Chapter 12






                          Overview





                                                              Market
                  Objectives         General rule             prices            Cost based







                                            Transfer pricing


                                                                                         Dysfunctional
                                                                                           behaviour


                                  DIVISIONAL PERFORMANCE
                                       MEASUREMENT AND

                                        TRANSFER PRICING







                             Divisional performance management





                      Responsibility                  ROI                        RI
                          centres

















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