點(diǎn)擊查看：2014年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)匯總
FOCUS
You should be able to：
▼Explain the basis for setting a transfer price using variable cost;full cost and the principles behind allowing for intermediate markets;
▼Explain how transfer prices can distort the performance assessment of divisions and decisions made.
FOCUS
You should be able to：
▼Explain the basis for setting a transfer price using variable cost;full cost and the principles behind allowing for intermediate markets;
▼Explain how transfer prices can distort the performance assessment of divisions and decisions made.