2014年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)(6)
時(shí)間：2014-07-24 15:13:00 來(lái)源：無(wú)憂考網(wǎng) [字體：小 中 大]
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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.
