Abstract: A method includes identifying a plurality of functions performed by at least one of a sales division of an entity, a manufacturing division of the entity, or a supplier division of the entity during an intra-entity transaction by the at least one division. The method also includes determining, for each function of the plurality of functions, an allocation relationship based on an operating parameter of the at least one division, and determining, for each function, an intra-entity sales expense using the respective allocation relationship associated with each function. The method further includes providing, to the entity, an indication of net income and target earnings for the at least one division. The net income is provided for each function, and is determined based on the respective intra-entity sales expense associated with each function.