How can analysis of budgets and comparison to actual results be used to evaluate performance of managers of multiple different divisions particularly since the divisions may be of different sizes, have different amounts of resources invested in them, and may even buy or sell from each other? How can we specifically use comparison of budgeted to actual results, analysis of Return on Investment, measurement of Residual Income, as part of this process? Why is it important that Transfer Prices between divisions be carefully understood and managed?