文档介绍：of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres hprofit centre尤其适合用
Transfer pricing的目的在于resolve the conflict between decision-making and performance evaluation 以及goal congruence between division and organization
以及 pilot paper
一 divisional structure and performance measures
之前第三章讲过divisional form，后来讲过这种形式的信息需求。这一章继续来看它的优缺点以及对绩效衡量的帮助
三种方式包括ROI,RI,EVA
ROI
通常用在投资中心，利润中心
优点：便于比较；方便
缺点：短视；比起绝对数值更加sub-optimal（大于cost of capital，但小于ROI的项目不采纳）；资产不好确定；和企业没有goal congruence；不考虑risk；会随着资产变老增大。
RI
RI相对于ROI的优势：正确决策；考虑风险
劣势：不能比较；不好确定CE；没有考虑size
注意：
EVA
和RI的不同在于关注了股东
二 measuring performance
能够控制的责任
难题是把一个事业部的managerial performance和economic performance分开
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
managerial performance