chapter 18 strategic investment units and transfer pricing questions 1 sbus are used when a firm has many different profit because there large number of product lines or it is difficult to compare the performance they vary greatly in size nature their products services therefore commonly business be compared top management intends evaluate economic unit relative alternative investments per dollar invested usually called return can rate for other types possibilities determined by taking ratio amount divided 2 three most common sbu evaluation measures on residual income value added 3 roi 4 measurement issues effect accounting
