Abstract This paper has attempted to show that no one method of transfer pricing can fill the needs of a decentralized corporation. The uses of the information have been isolated and the methods best accomplishing the objectives of significant reporting have been identified as shown below. No pretense of absolute correctness has been made for any of the pricing methods. The admitted inaccuracies must be weighed against the unmeasurable gains resulting from having decentralized operations and decision-making. One final conclusion should be noted; the greater the significance of the intradivisional transfers the more unreliable are the measures of income of the divisions.
Harold Bierman (Wed,) studied this question.
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