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2014年ACCA考试《业绩管理》知识点(6)
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2014年ACCA考试《业绩管理》知识点(6)特许公认会计师(ACCA/CAT)
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点击查看:2014年ACCA考试《业绩管理》知识点汇总
点击查看:2014年ACCA考试《业绩管理》知识点汇总
Supplying division perspective
The minimum transfer price acceptable to the selling division is equal to:Marginal(variable cost)+opportunity cost.
The opportunity cost is usually the lost contribution from external sales,either:
▼of the same product that is the subject of the transfer price;or
▼of other products that the supplying division makes.特许公认会计师(ACCA/CAT)