高頓小編為各位ACCA學(xué)員整理了科目重點(diǎn)知識(shí)點(diǎn)講解，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
        2015年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)(7)
　　Divisional autonomy
　　▼Divisional managers should be free to make their own decisions.A transfer pricing system should eliminate the need for head office to tell divisions what to do
　　Commentary
　　▼Autonomy should improve motivation of divisional managers.
　　1.2.3 Divisional performance *uation
　　▼Transfer prices should be “fair” and allow an objective assessment of divisional performance.
　　▼There is likely to be conflict between these objectives.
　　Key point
　　▼Goal congruence must take priority.