Transfer Pricing-integrating expert systems in MIS environments

The use of Transfer Pricing, an expert system module that replaces and improves on a Cobol program, to determine the value at which a product is transferred from one location to another across international boundaries, is discussed. In presenting the case history of Transfer Pricing, the author stresses three themes: (1) integration into the MIS environment, (2) advantage of the expert system approach, and (3) why the expert system approach gives rise to these advantages. The system is considered from both the user´s and the developer´s perspective.<>