Certaines questions doivent tre examinees avant d'elaborer un systeme de prix de cession interne. Laquelle des questions suivantes est la plus importantes evaluer pour determiner la fourchette de prix de cession interne negocie :

• Quel est le statut des divisions en cause ?
• Quelle est la performance des divisions en cause ?
• Quelles sont les ambitions des directeurs concernes ?
• Les divisions en cause operent-elles pleine capacite ?
• De quel point de vue fait-on l'analyse, les divisions ou l'entreprise ?

English:

There are a number of issues that need to be considered before developing a transfer pricing system. Which of the following issues is most important to evaluate in determining the negotiated transfer price range?

a.What is the status of the subject divisions? b.What is the performance of the subject divisions? c.What are the ambitions of the managers involved? d.Are the divisions involved operating at full capacity? e. From whose perspective is the analysis being made, the divisions or the company?