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)績管理》知識(shí)點(diǎn)(5)
　　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.