2016ACCA《F5業(yè)績(jī)管理》知識(shí)點(diǎn)(7)
Divisional autonomy
▼Divisional managers should be free to make their own decisions.A transfer pricing system should eliminate the need for head office to tell divisions what to do
Commentary
▼Autonomy should improve motivation of divisional managers.
1.2.3 Divisional performance evaluation
▼Transfer prices should be “fair” and allow an objective assessment of divisional performance.
▼There is likely to be conflict between these objectives.
Key point
▼Goal congruence must take priority.
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