## Overview

Our free ACCA APM Divisional Performance and Transfer Pricing notes cover everything you need to know for this module. From ROI RI and EVA to international context and taxation, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA APM. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA APM topics. Check out our other free notes below:

- [Strategic performance management and control](./acca-apm-strategic-performance-management-and-control)
- [Performance measurement frameworks and KPIs](./acca-apm-performance-measurement-frameworks-and-kpis)
- [Data information and analytics for performance](./acca-apm-data-information-and-analytics-for-performance)
- [Budgeting forecasting and planning](./acca-apm-budgeting-forecasting-and-planning)
- [Variance analysis and performance improvement](./acca-apm-variance-analysis-and-performance-improvement)
- [Strategic costing and pricing decisions](./acca-apm-strategic-costing-and-pricing-decisions)
- [Investment appraisal and value creation](./acca-apm-investment-appraisal-and-value-creation)
- [Risk uncertainty and decision analysis](./acca-apm-risk-uncertainty-and-decision-analysis)
- [Performance reporting behaviour and ethics](./acca-apm-performance-reporting-behaviour-and-ethics)

## 1. ROI RI and EVA performance evaluation

- [Ratio definitions strengths and weaknesses](acca-apm-roi-ri-and-eva-performance-evaluation-ratio-definitions-strengths-and-weaknesses.md)
- [Short termism residual income and investment myopia](acca-apm-roi-ri-and-eva-performance-evaluation-short-termism-residual-income-and-investment-myopia.md)
- [Comparability controllability and inflation effects](acca-apm-roi-ri-and-eva-performance-evaluation-comparability-controllability-and-inflation-effects.md)

## 2. Transfer pricing methods and behaviours

- [Market cost negotiated and dual pricing](acca-apm-transfer-pricing-methods-and-behaviours-market-cost-negotiated-and-dual-pricing.md)
- [Capacity constraints and opportunity cost approach](acca-apm-transfer-pricing-methods-and-behaviours-capacity-constraints-and-opportunity-cost-approach.md)
- [Dysfunctional decisions and performance trade offs](acca-apm-transfer-pricing-methods-and-behaviours-dysfunctional-decisions-and-performance-trade-offs.md)

## 3. International context and taxation

- [Goal congruence across jurisdictions](acca-apm-international-context-and-taxation-goal-congruence-across-jurisdictions.md)
- [Tax considerations and compliance constraints](acca-apm-international-context-and-taxation-tax-considerations-and-compliance-constraints.md)
- [Performance measurement for global value chains](acca-apm-international-context-and-taxation-performance-measurement-for-global-value-chains.md)

Free ACCA APM Divisional Performance and Transfer Pricing Study Guide