ACCA《业绩管理》知识点：购买分工视角

来源: 正保会计网校编辑： 2014/07/18 15:40:41　字体：大小

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　　Buying division perspective

　　The maximum transfer price acceptable to the buying division will be the lower of：

　　▼External market price（if an external market exists）；

　　▼The net revenue of the buying division.

　　The net revenue of the buying division means the ultimate selling price of the goods/ services sold by the buying division，less the costs incurred by the buying division.

　　Illustration

　　The bottling division of a large soft drinks manufacturer buys special syrup，made according to a secret recipe，from the syrup division.The bottling division adds carbonated water to the syrup to make the drink，bottles the drink，and sells it to the distributors.

　　Each bottle is sold for 50￠。The bottling division has calculated that the costs of making the drink and bottling it（excluding the cost of buying the syrup） are 20￠per bottle.The net revenue of the bottling division is therefore 30￠per bottle.

　　If the syrup division were to propose a transfer price in excess of 30￠per bottle for the syrup，the bottling division would make a loss.

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