At the end of this module, students will be able to:
1) understand what is at stake with the choice of responsability centers and with transfer prices for performance management.
2) calculate an internal transfer price and analyse the performance of a unit.
3) Using ABC/ABM systems for performance management.
4) Understand the similarities and differencies between "tableaux de bord" and balanced scorecard, and how to create a "tableau de bord" or a balanced scorecard.