點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總
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)。
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)。