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　　Illustration
　　ABC Consulting has offices in several major cities in Eastern Europe.Sometimes consultants in one office work on projects for other offices.The transfer price charged is $1，100 per day of consulting.
　　The Managing Director of the Kyiv office of ABC Consulting discovered that he could hire reliable consultants on a freelance basis for $500 per day. On a recent project，in July，he used the services of a local freelance consultant for five days，paying $2，500 in total. “I‘ve saved the Kyiv office $3，000!”he declared triumphantly at the end of the week.
　　During the week in question，the Moscow Office of ABC Consulting had a free consultant who could have done the work that the freelance consultant was hired to do. This consultant earns a fixed salary，so the additional cost to the company of this consultant working on the project in Kyiv would have been a flight ticket of $500 and accommodation of $500 in total.
　　The decision of the Managing Director of the Kyiv Office to hire the freelance consultant cost the ABC Group an additional $1，500 （the fee paid to the freelance consultant of $2，500 less the savings on travel and accommodation of $1，000）。
　　This is an example of goal incongruence.The managing director of the Kyiv office has made a decision that is good for the Kyiv office，but not good for the overall group.The reason for this was that the internal transfer price was too high.
　　小編寄語：只要功夫深，鐵杵磨成針?？荚囈彩沁@樣，只要夠努力，功到自然成。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學(xué)習(xí)計劃推進(jìn)學(xué)習(xí)進(jìn)度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師