Explain two important reasons for evaluating performance, state how they impact goal congruence and employee effort

cation 3 An important goal of the management control system is to motivate employees to work in the best interest of the organization. A. Explain TWQ 12]; important reasons for evaluating perfonnanoe. stating how they impact goal congruence and employee effort. (It? marks} B. Define the following responsibility centres; (give an example for each): i. Cost centre ii. Prot centre (6 marks) C. Distinguish between the following transfer pricing methods: i. Market-based ii. Negotiated (4min) {Total 20 marks)