ACCA《业绩管理》知识点：Example

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　　Example

　　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.

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