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(6)
　　Supplying division perspective
　　The minimum transfer price acceptable to the selling division is equal to：Marginal(variable cost)+opportunity cost.
　　The opportunity cost is usually the lost contribution from external sales，either：
　　▼of the same product that is the subject of the transfer price;or
　　▼of other products that the supplying division makes.