點(diǎn)擊查看:2014年ACCA考試《業(yè)績管理》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.