2014年ACCA考试《业绩管理》知识点(5)

【无忧考网 - 特许公认会计师(ACCA/CAT)】
点击查看：2014年ACCA考试《业绩管理》知识点汇总 Example

　　Division Buy requires some components for its electronic games console.Division Sell has some spare capacity，and could make the components for a variable cost of $60 each.

　　Required：

　　(a)Calculate the minimum transfer price acceptable to Division Sell.

　　(b)State what will happen if Division Buy can buy externally for $55.

　　(c)Conclude whether the actions of Division Buy and Division Sell in part(b)lead to goal congruence.

　　Solution

　　(a)Minimum transfer price=marginal cost+Opportunity Cost，= $60 + $0.=$60.

　　▼Opportunity cost is $0 because the 500 units needed could be produced within the spare capacity of Division Sell.

　　(b)External price $55

　　▼Division Buy will buy externally.No transfer takes place.

　　(c)Both divisions are acting in a way that is in the best interests of the company overall.By buying externally for $55，Division Buy is saving the company $5 per component，since the cost to the company of making the components is $60.特许公认会计师(ACCA/CAT)