An internal transfer of goods may not proceed even if goal congruence can be achieved, because of other strategic considerations.

A cost-plus pricing approach to setting transfer price for a component will never achieve goal congruence.

When applying the general transfer price rule to set the transfer price for a component, the fixed cost of producing the component is irrelevant.

A market-based price approach to setting transfer price for a component is only viable if the component has an external market.