點(diǎn)擊查看：2014年ACCA考試《業(yè)績管理》知識點(diǎn)匯總
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.
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.