000			00952pab a2200157 454500
008			180718b2005 xxu||||| |||| 00| 0 eng d
100			_aBasu, P.C.
245			_aGoal congruence through transfer pricing system
260			_c2005
300			_ap.302-05.
362			_aApr
520			_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.
650			_aOrganizations
773			_aManagement Accountant
909			_a64765
999			_c64765 _d64765