Examlex
A field is referred to as a(n)____________________ in the physical database.
Profitability
The ability of a business to earn a profit, which is the balance of revenue after accounting for all expenses, taxes, and costs.
Negotiated Price Approach
An approach to transfer pricing that allows managers of decentralized units to agree (negotiate) among themselves as to the transfer price.
Transfer Price
The price at which divisions of a company transact with each other, such as the sale of goods or services, often used for budgeting and tax purposes.
Decentralization
The process of distributing or dispersing functions, powers, people, or things away from a central location or authority.
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