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An Exercise Involving a Moral Dilemma,such as a Conflict Between

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An exercise involving a moral dilemma,such as a conflict between stealing food and remaining hungry,may be helpful for members wishing to explore their value systems.​


Definitions:

Supplying Division

The department or unit within a company that is responsible for providing the materials, products, or services to other divisions or departments within the same company.

Transfer Price Approach

A method used for pricing transactions between affiliated companies or divisions within the same larger corporate entity.

Standard Cost Approach

A costing method that assigns a fixed cost to inventory and cost of goods sold, based on standard estimates of input costs.

Market Price Approach

An approach to transfer pricing that uses the price at which the product or service transferred could be sold to outside buyers as the transfer price.

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