Business and technology qualifications, Levels 3-6, in Brussels. Explore qualifications
Portal login
Level 6 Diploma in Accounting and Business

Transfer Pricing in Divisionalised Organisations

AB602 · Business Performance Measurement — Week 10 of 16

CourseAB602
Week10 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Transfer Pricing in Divisionalised Organisations

  1. Market-based and cost-based transfer pricing
  2. Negotiated and dual transfer pricing
  3. Goal congruence
  4. Multinational transfer pricing and tax implications
  5. Transfer Pricing - ACCA Advanced Performance Management (APM)
  6. CIMA P2 Transfer Pricing
  7. CIMA P3 Business unit/divisional performance measurement and transfer pricing

What you will be able to do

  • 2.3 Explain why divisional performance is measured in organisations.
  • 3.4 Explain the rationale for transfer pricing.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: explain why divisional performance is measured in organisations.

Study materials

Videos

  • Transfer Pricing - ACCA Advanced Performance Management (APM) · YouTube · OpenTuition · 42 min · for registered students
  • CIMA P2 Transfer Pricing · YouTube · OpenTuition · 49 min · for registered students
  • CIMA P3 Business unit/divisional performance measurement and transfer pricing · YouTube · OpenTuition · 60 min · for registered students

Further resources

  • Managerial Accounting, ch. 11: How Do Managers Evaluate Performance in Decentralized Organizations? · PDF · Saylor Academy, textbook chapter; pp. 710–797 · for registered students
  • Principles of Accounting Vol. 2, ch. 9.3: Types of responsibility centres (cost centres) · PDF · OpenStax, textbook chapter; pp. 420–431 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 9Week 11
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Foundations of Performance Measurement
  • Week 2: Data Infrastructure and External Influences
  • Week 3: Performance Analysis in For-Profit Organisations
  • Week 4: Not-for-Profit and Public Sector Performance
  • Week 5: Divisional Performance Measurement
  • Week 6: Activity-Based Costing and Management
  • Week 7: Target Costing and Life-Cycle Costing
  • Midterm: Midterm evaluation
  • Week 9: Throughput and Environmental Management Accounting
  • Week 10: Transfer Pricing in Divisionalised Organisations
  • Week 11: Performance Reporting and Stakeholder Communication
  • Week 12: Applying Business Performance Measurement in practice: case…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
Back to the course
Scroll