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2014年ACCA考试《业绩管理》知识点(5)

2014-07-24 15:13:00 来源:无忧考网
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.

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