Branch performance analysis

I could not understand your qestion properly.  But the branches would have also selling the goods transferred by branch. so the profit margin or volume of sales earned by the branches could be the parameter for thr performance 

what u have trf to ur branch is stock transfer and it's not your debtors it's your inter co acct treat it as investment, after selling goods from ur branch it will be ur sales and ur customer will be ur debtors