2015ACCA 《F5业绩管理》知识点(7)本文由高顿ACCA整理发布请注明出处 Divisional autonomy? ▼Divisional managers should be free to make their own transfer pricing system should eliminate the need for head office to tell divi
2015ACCA 《F5业绩管理》知识点(7)本文由高顿ACCA整理发布请注明出处 Divisional autonomy? ▼Divisional managers should be free to make their own transfer pricing system should eliminate the need for head office to tell divi
2015ACCA 《F5业绩管理》知识点(15)本文由高顿ACCA整理发布请注明出处? ? OVERVIEW? Objectives? ◆To consider the traditional role of the management accountant.? ◆To revise absorption costing and marginal costing techniques
2015ACCA 《F5业绩管理》知识点(10)本文由高顿ACCA整理发布请注明出处 When needed? ▼A transfer pricing policy is needed when:? ·An organisation has been decentralised into divisions? ·Inter-divisional trading of goods or
2015ACCA 《F5业绩管理》知识点(14)本文由高顿ACCA整理发布请注明出处 parison更多ACCA资讯请高顿ACCA官网: : 上海总部地址:上海市虹口区花园路171号A3幢高顿教育:400-600-8011 :
2015ACCA 《F5业绩管理》知识点(8)本文由高顿ACCA整理发布请注明出处 Illustration? ABC Consulting has offices in several major cities in Eastern consultants in one office work on projects for other transfer price charged
2015ACCA 《F5业绩管理》知识点(10)本文由高顿ACCA整理发布请注明出处 When needed? ▼A transfer pricing policy is needed when:? ·An organisation has been decentralised into divisions? ·Inter-divisional trading of goods or
2015ACCA 《F5业绩管理》知识点(12)本文由高顿ACCA整理发布请注明出处?? Decision-making? ◆Decision-making usually involves using the information provided by the costing system to make decisions (see Sessions 3 to 7)? Contr
2015ACCA 《F5业绩管理》知识点(9)本文由高顿ACCA整理发布请注明出处? ? ? ?FOCUS? You should be able to:? ▼Explain the basis for setting a transfer price using variable costfull cost and the principles behind allowing for i
2015ACCA 《F5业绩管理》知识点(6)本文由高顿ACCA整理发布请注明出处 Supplying division perspective? The minimum transfer price acceptable to the selling division is equal to:Marginal(variable cost)opportunity cost.? The o
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