Chapter 13--Responsibility Accounting and Transfer Pricing in Decentralized Organizations association OBJECTIVES |LO 1 |Which organizational characteristics determine whether a firm should be decentralized or centralized? | |LO 2 |How are decentralization and responsibility accounting related? | |LO 3 |What are the differences among the quadruplet primary types of responsibility centers? | |LO 4 |Why and how are esteem department costs allocated to revenue-producing | | |departments? | |LO 5 |What types of carry-over prices are manipulation in organizations, and why are such prices used? | |LO 6 |What difficulties can be encountered by multinational companies using budge prices?
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