2014年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)(3)

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    Market price method
    ▼May be used if buying and selling divisions can buy/sell externally at market price.
    ▼However,the market price might need to be adjusted downwards if internal sales incur lower costs than external sales(e.g. due to lower delivery costs)。