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2014年ACCA考試《業(yè)績管理》知識點(10)

時間:2014-07-24 15:11:00   來源:無憂考網(wǎng)     [字體: ]
點擊查看2014年ACCA考試《業(yè)績管理》知識點匯總

When needed

  ▼A transfer pricing policy is needed when:

  ·An organisation has been decentralised into divisions;

  ·Inter-divisional trading of goods or services occurs.

  ▼Transfers between divisions must be recorded in monetary terms as revenue for supplying divisions and costs for receiving divisions.

  ▼Transfer pricing is more than just a bookkeeping exercise. It can have a large effect on the behaviour of divisional managers.