高頓小編為各位ACCA學員整理了科目重點知識點講解，希望大家查漏補缺，對考試有所幫助。
        2015年ACCA考試《業(yè)績管理》知識點(2)
　　Buying division perspective
　　The maximum transfer price acceptable to the buying division will be the lower of：
　　▼External market price(if an external market exists);
　　▼The net revenue of the buying division.
　　The net revenue of the buying division means the ultimate selling price of the goods/ services sold by the buying division，less the costs incurred by the buying division.
　　Illustration
　　The bottling division of a large soft drinks manufacturer buys special syrup，made according to a secret recipe，from the syrup division.The bottling division adds carbonated water to the syrup to make the drink，bottles the drink，and sells it to the distributors.
　　Each bottle is sold for 50￠。The bottling division has calculated that the costs of making the drink and bottling it(excluding the cost of buying the syrup) are 20￠per bottle.The net revenue of the bottling division is therefore 30￠per bottle.
　　If the syrup division were to propose a transfer price in excess of 30￠per bottle for the syrup，the bottling division would make a loss.