点击查看：2014年ACCA考试《业绩管理》知识点汇总
When needed
▼A transfer pricing policy is needed when：
·An organisation has been decentralised into divisions;
·Inter-divisional trading of goods or services occurs.
▼Transfers between divisions must be recorded in monetary terms as revenue for supplying divisions and costs for receiving divisions.
▼Transfer pricing is more than just a bookkeeping exercise. It can have a large effect on the behaviour of divisional managers.
