أسعار التنازلات الداخلية كأداة لتحسين أداء مراكز المسؤولية في المؤسسات الاقتصادية

الملخص EN

With existence of decentralized organizations, different units (centers) can be considered as a realistic being which is not independent with each other, and exchanges that occur between these centers concerning the same organization can be made through a price, this latter is called "internal price concession" "IPC" or "moving (conversion) price", this latter allows an assessment of the financial performance of centers basing on profitability criterion, so, it allows to identify the responsibility centers that achieve positive and negative effectiveness, accordingly we can intervene (in the case of negative effectiveness) through the process of organized apprenticeship for treatment, and this in order to improve performance and increase centers’ profits in particular, and the institution in general