|Transfer Pricing||LACPA Member: $44.85|
|CPE On-Demand , 2015||Regular:$69.00|
|Product# 165376||Availability: Online Access 1 Year|
This CPE course explores performance management and the potential behavioral consequences and includes multiple illustrations throughout. It examines transfer pricing, including setting a transfer price for inter-divisional transactions. The transfer price for inter-divisional transactions is significant because it not only determines how the total profit is shared between the two divisions, but in some circumstances, it could affect decisions by the divisional managers. In addition, this course includes the objectives of transfer pricing, performance evaluation as well as international transfer pricing.
▪ Recognize behavioural consequences of financial performance management within an organization
▪ Calculate transfer prices and profitability when transfer pricing is implemented
▪ Recognize the role of transfer pricing in decision-making and performance evaluation