第九章 divisional performance and transfer pricing issues2一 divisional structure and performance measures2二 measuring performance22.1 managerial performance32.2 profit statement3三 when transfer pricing is required33.2 criteria for designing a transfer pricing system 三个原则4四 the general rule 三大原则（重要）4五 the use of market price4六 cost-based approach5七 fixed cost and transfer pricing6八 standard cost versus actual cost（重要）6九 cost-based approach with no external market
