相关文档

• 2015新年回顾-《F5业绩管理》重点知识辅导（2）.doc

  2015新年回顾《F5业绩管理》重点知识辅导(2)本文由高顿ACCA整理发布请注明出处　　1The difficulties of using target costing in service industries?　　Target costing was introduced by major Japanese manufacturers for use in a manufacturin

• 2015年新年回顾-ACCA考试《业绩管理》知识点（2）.doc

  2015年新年回顾ACCA考试《业绩管理》知识点(2)本文由高顿ACCA整理发布请注明出处　　Buying division perspective?　　The maximum transfer price acceptable to the buying division will be the lower of：?　　▼External market price（if an externa

• 2015ACCA-《F5业绩管理》知识点（2）.doc

  2015ACCA 《F5业绩管理》知识点(2)本文由高顿ACCA整理发布请注明出处　　Buying division perspective?　　The maximum transfer price acceptable to the buying division will be the lower of：?　　▼External market price(if an external ma

• 2015新年回顾-ACCA考试《业绩管理》知识点（11）.doc

  2015新年回顾ACCA考试《业绩管理》知识点(11)本文由高顿ACCA整理发布请注明出处　　TRANSFER PRICING?　　·In an earlier session methods of setting prices for goods and services was discussed. This applied to prices for sales between inde

• 2015新年回顾-ACCA考试《业绩管理》知识点（5）.doc

  2015新年回顾ACCA考试《业绩管理》知识点(5)本文由高顿ACCA整理发布请注明出处　　Example?　　Division Buy requires someponents for its electronic games Sell has some spare capacityand could make theponents for a variable cost

• 2015新年回顾-ACCA考试《业绩管理》知识点（13）.doc

  2015新年回顾ACCA考试《业绩管理》知识点(13)本文由高顿ACCA整理发布请注明出处　　Planning?　　◆Epasses establishing objectives and evaluating policies and actions required to achieve them.?　　◆Planning is the setting of goals and s

• 2015新年回顾-ACCA考试《业绩管理》知识点（9）.doc

  2015新年回顾ACCA考试《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 int

• 2015年ACCA《F5业绩管理》辅导讲义（1）.doc

  2015年ACCA《F5业绩管理》辅导讲义(1)本文由高顿ACCA整理发布请注明出处　　Chapter 1?　　Advanced costing method?　　Chapter learning objectives?　　Uponpletion of this chapter you will be able to:?　　§ explain what is meant by the

• 【ACCA考试辅导】F5业绩管理重点讲义4.doc

  【ACCA考试辅导】F5业绩管理重点讲义4本文由高顿ACCA整理发布请注明出处　　Illustration 1 – ABC　　A manufactures two products X and Y. The uses absorption costing and fixed production costs and absorbed into production costs on a d

• 【ACCA考试辅导】F5业绩管理重点讲义10.doc

  【ACCA考试辅导】F5业绩管理重点讲义10本文由高顿ACCA整理发布请注明出处　　 The implications of using target costing on pricing cost control and performance management　　Pricing　　§ Target costing forces productservice designers to t