4. Evaluation of Cost Centers’ Performance
Use of Budgets in Cost Evaluation
Responsibility Accounting Reports
Classification of Costs
Controllable Costs
Direct Costs
( R. Roque)
6. Evaluation of Investment Centers’
Performance
Residual Income
7. Methods
Market Price
Modified Market Price
Transfer Price based on Full Cost
Transfer Price based on Variable Cost
Negotiated Transfer Price
Dual Transfer Price
Standard Costs in Transfer Pricing
Accounting Treatment for Intra- Company Transfers
( R. Roque)