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]
點(diǎn)擊查看:2014年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)匯總
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.