Parra, Enrique - In: Journal of industrial engineering and management : JIEM 11 (2018) 2, pp. 262-275
Purpose: In decentralized organizations (today a great majority of the large multinational groups), much of the decision-making power is in its individual business units-BUs-. In these cases, the management control system (MCS) uses transfer prices to coordinate actions of the BUs and to...