In theory and practice, transfer pricing has long been an important and current topic. From the perspective of controlling, the coordination of profit and investment centers is at the forefront. Since transfer prices typically allocate overall success across business areas, they also serve a function in determining profit, which is of great importance in the context of external financial reporting and the taxation of corporations. Jan Thomas Martini first provides an overview of the functions and diverse applications of transfer prices. Based on this, he examines cost- and market-based transfer prices in relation to the coordination of delegated decisions, placing particular emphasis on the management of cooperative area investments as well as area negotiations. Finally, he focuses on the descriptive situation.