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Hello, as regards transfer pricing- in terms of goal congruence, profit motivation, the autonomy of divisions, fair performance measurement, and optimization of resources – how do these things change if the cost used is actual vs budget vs standard vs VC
Also, the evaluation of say using market prices does it change if there is spare capacity or not?
That’s a set of questions which more or less requires a lecture. Luckily, I think you will find most of your queries addressed in Chapter 13 of our notes and the accompanying lectures.
There is also an excellent technical article available on the ACCA site:
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