1. Why are companies divided into departments and how can this help managers with the following
   1. Evaluate and compare managers performance of different departments even though sales and assets used in the department may be different?
   2. Can smaller departments out perform larger departments with less sales?
   3. Give an example of how a balance score card could use non-financial performance indicators that could result in better financial performance.
2. How can companies use transfer pricing to help the performance of the company overall when selling to its subsidiaries?
   1. What is transfer pricing?
   2. Should a subsidiary always by from its parent company?
   3. Give an example of transfer pricing that can help both the parent and subsidiary company