點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總
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.