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
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
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
2015ACCA 《F5业绩管理》知识点(3)本文由高顿ACCA整理发布请注明出处 3Market price method? ▼May be used if buying and selling divisions can buysell externally at market price.? ▼Howeverthe market price might need to be adj
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(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(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(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
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