Transfer Pricing_ACCA考试PM知识点

距离2022年6月考季越来越近，小编也为大家整理了一些Transfer Pricing_ACCA考试PM知识点，希望对大家有帮助！

【科目】

ACCA-PM

【知识点】

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

以上就是小编为大家整理的有关于Transfer Pricing_ACCA考试PM知识点，希望可以帮助大家备考PM考试！预祝大家考试顺利！

注：以上内容来自Stephy Lim老师PM干货直播行动营，本文为正保会计网校文章，转载请注明

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