This case is about Bakery Products International, a family-owned company headquartered in Belgium that produces bakery ingredients. It owns 40 sales subsidiaries around the world that operate as profit centers. The transfer pricing system is based on standard manufacturing cost plus a profit...

The value paradigm in healthcare emphasises on financial rewarding of higher quality of care at lower cost. We evaluated the financial and quality performance of all 52 Flemish (Belgium) non-university, general hospitals using 2 publicly available databases. The financial situation of many...