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Transfer Pricing_ACCA考試PM知識點
距離2022年6月考季越來越近，小編也為大家整理了一些Transfer Pricing_ACCA考試PM知識點，希望對大家有幫助！
【科目】
ACCA-PM
【知識點】
Setting the transfer price
General rule:
1. Selling division – Minimum transfer price
· Spare capacity = Marginal cost ONLY
· Full capacity = Marginal cost + Opportunity costs
2.Buying division – Maximum transfer price
· Without external supply = Maximum contribution
· With external supply = External supply price or adjusted market price (whichever lower)
Target Costing
1.Definition
· product cost estimate derived from a competitive market price
· places great emphasis on controlling costs by good product design and production planning
2.Target cost = Target price – Target profit
3.Target cost gap = Target cost – Estimated cost
以上就是小編為大家整理的有關于Transfer Pricing_ACCA考試PM知識點，希望可以幫助大家備考PM考試！預祝大家考試順利！
注：以上內容來自Stephy Lim老師PM干貨直播行動營，本文為正保會計網校文章，轉載請注明
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