高頓小編為各位ACCA學(xué)員整理了科目重點(diǎn)知識(shí)點(diǎn)講解，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
        2015年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)(3)
　　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)。