點(diǎn)擊查看：2014年ACCA考試《業(yè)績管理》知識點(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.
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.