دور اسعار التحويل الداخلي في تقويم اداء الربحية ( دراسة تطبيقية في معمل البان القادسية)

Various Literatures,including that of accountancy,have witnessed increasing concern with the performance evaluatin and it measurments that profitability the most importance especially in units that have transfer among various Activity centers. So,this research aims at finding suitable scientific basic in pricing of products that transfer among Activity centers that make aprofitabilty as a suitabale measurement in performance evaluation this centers. In order to help in achieve aresearch goal, Al-kadysia Factory of milks has choice as aresearch sample. The research reached to many conclusions, the most important one states that aresearch sample has compnte of transfer price for products on basic of full costing that not reflect of revenue power for Activity centers. So, the researcher has been past on using costing basic plus profit margin in compucte products prices that exchanging because it roles in performance evaluation of profitability.