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Negotiated Price
The final price agreed upon by both the buyer and the seller after a process of negotiation, which may involve discounts or modifications from the original price.
Decentralized Units
Operational segments of a larger organization that operate semi-independently, often with their own decision-making authority.
Transfer Price
The price charged one decentralized unit by another for the goods or services provided.
DuPont Formula
An expanded expression of return on investment determined by multiplying the profit margin by the investment turnover.
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