Transfer Pricing - 2202 Words
The Fuqua School of Business Duke University
International Strategy: WBA 434 Professors Heath, Huddart, & Slotta
Transfer Pricing 1. Overview
An essential feature of decentralized ﬁrms is responsibility centers (e.g., cost-, proﬁt-, revenue-, or investment-centers). The performance of these responsibility centers is evaluated on the basis of various accounting numbers, such as standard cost, divisional proﬁt, or return on investment (as well as on the basis of other non-accounting measures,...
2,202 Words | 10 Pages