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        2015年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)(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.