ABSTRACT
This chapter focuses on transfer pricing a system that has been the subject of some attention and scrutiny in a number of higher education institutions recently. It looks briefly at various other instruments of evaluation. The largest single source of income to institutions is usually the block grant from the funding council. Utility is a function of the duration of a programme's effect on employees, the number of people trained, the validity of the training programme, the value of the activity for which the training was provided and the total cost of the programme. In essence, impact analysis focuses on the importance of involvement of all key stakeholders prior to the delivery of the actual training and development action as discussed in. When used in the evaluation of training and development this process looks at current trends in institutional performance, forecasts performance and assesses the impact of learning on those trends.
