Administrative Department

Advance Pricing Agreement
(APA)

Algebraic Method

Benefits provided ranking

Centralization

Cost Center

decentralization

Direct method

Dual pricing agreement

Goal congruence

investment center

negotiated transfer prices

profit center

pseudo-profit center

responsibility accounting system

responsibility center

responsibility report

revenue center

sales price variance

sales volume variance

service department

shared service

step method

sub optimization

support document

transfer price