(transfer pricing)
Pendahuluan
Decision Making
is pushed down.
Top
M anagem ent
M id d le M id d le
M anagem ent M anagem ent
S u p e r v is o r S u p e r v is o r S u p e r v is o r S u p e r v is o r
menjadi negosiasi
Biaya Variabel Ditambah Biaya Tetap → biaya variabel
Keunggulan: Kelemahan:
Kesesuaian tujuan, Monopoli informasi