In the article six variants of a multiple transfer price applied to allocate a contract contribution margin to four cooperating profit centres are illustrated. As a method of calculating the multiple price, a pricing formula based on the contribution margin ratio conservation principle is proposed. This principle guarantees maintaining the target contribution margin ratios of the cooperating profit centres regardless of contract profitability. The simulation variants depend on varying CM ratios characteristic to the individual profit centres and the rigid assumption of fixed contract profitability. As a result of the conducted tests, the following cases were obtained: the multiple price lower than the contract price, the multiple price equal to the contract price and in four latter cases the multiple prices above the contract price. The two former do not lead to dysfunctional behaviour, whereas the latter four may. The multiple transfer pricing method used should prevent this.