This study presupposed divisional profit as a performance measure for decentralized organizational units and conducted a survey on how major Korean corporations address the core issues of divisional management—namely, securing the autonomy of divisional stakeholders and achieving goal congruence with overall corporate objectives—in seeking internal transfer pricing methods and headquarters cost allocation methods, which are the determinants of divisional profit. The major survey findings include: first, that a complete theoretical model presenting transfer pricing methods and headquarters cost allocation methods that simultaneously satisfy both autonomy and goal congruence has not yet been developed, and even the partially satisfying models that have been developed are rarely found to be directly applied in practice; and second, that in practice, depending on the situation the organization faces, firms choose transfer pricing or allocation methods that primarily fulfill either the objective of autonomy or goal congruence.