新用户扫码下载
扫码下载APP
及时接收考试资讯及
备考信息
Transfer Pricing_ACCA考试PM知识点
距离2022年6月考季越来越近，小编也为大家整理了一些Transfer Pricing_ACCA考试PM知识点，希望对大家有帮助！
【科目】
ACCA-PM
【知识点】
Setting the transfer price
General rule:
1. Selling division – Minimum transfer price
· Spare capacity = Marginal cost ONLY
· Full capacity = Marginal cost + Opportunity costs
2.Buying division – Maximum transfer price
· Without external supply = Maximum contribution
· With external supply = External supply price or adjusted market price (whichever lower)
Target Costing
1.Definition
· product cost estimate derived from a competitive market price
· places great emphasis on controlling costs by good product design and production planning
2.Target cost = Target price – Target profit
3.Target cost gap = Target cost – Estimated cost
以上就是小编为大家整理的有关于Transfer Pricing_ACCA考试PM知识点，希望可以帮助大家备考PM考试！预祝大家考试顺利！
注：以上内容来自Stephy Lim老师PM干货直播行动营，本文为正保会计网校文章，转载请注明
更多精彩推荐：
推荐阅读
相关资讯
新用户扫码下载
京公网安备 11010802044457号