Practical methods of TP: (3) Two-part NEGOTIATION (features - best when imperfect market)
(1) TP at std. VC (goal congruent optimal output/ cost control/ responsibility accounting/ treated as cost centre) (2) supplying div. later credited with lump sum/ pro-rata (VC ratio split) (3) inter-div. NEGOTIATION (comm./ planning/ coordination)
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