00901pab a2200133 454500008004000000100001500040245005200055260000900107300001400116362000800130520058500138650001800723773002600741180718b2005   xxu||||| |||| 00| 0 eng d  aBasu, P.C.  aGoal congruence through transfer pricing system  c2005  ap.302-05.  aApr  aGoal conflicts and sub optimal decisions resulting in lower profit and profitability are more often observed in multi-divisional organisations with interdependency for buying and selling of in-house intermediates. This paper examines various facets of the issue, recommendations of scholars and accounting institutions about the role and effectiveness of Transfer Pricing System as a gool for resolving conflicts and removing sub-optimality in the process of profit optimization. It has brought out the state of affairs in Indian industries based on empirical study. - Reproduced.  aOrganizations  aManagement Accountant