2014年ACCA考试《业绩管理》复习笔记七
2014年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧kao8.cc特为考生们整理了以下辅导知识，希望考生们能够喜欢。
Example
Division Buy requires some components for its electronic games console.Division Sell has some spare capacity，and could make the components for a variable cost of $60 each.
Required：
(a)Calculate the minimum transfer price acceptable to Division Sell.
(b)State what will happen if Division Buy can buy externally for $55.
(c)Conclude whether the actions of Division Buy and Division Sell in part(b)lead to goal congruence.
Solution
(a)Minimum transfer price=marginal cost+Opportunity Cost，= $60 + $0.=$60.
▼Opportunity cost is $0 because the 500 units needed could be produced within the spare capacity of Division Sell.
(b)External price $55
▼Division Buy will buy externally.No transfer takes place.
(c)Both divisions are acting in a way that is in the best interests of the company overall.By buying externally for $55，Division Buy is saving the company $5 per component，since the cost to the company of making the components is $60.
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2014年ACCA考试《P2公司报告》高分必备试题汇总