What should be the objective(s) of a firm's transfer pricing policy?

a) Ensure a secure source of inputs at the best price possible.

b) Promote goal congruence, while maintaining divisional autonomy so that accurate performance evaluation can be made.

c) Develop a cooperative relationship between divisions, while maintaining enough competitiveness to ensure the survival of the firm.

d) Develop a pricing system that facilitates good record keeping that is acceptable under GAAP.