2014年ACCA考试《业绩管理》知识点(10)

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2014年ACCA考试《业绩管理》知识点(10)特许公认会计师(ACCA/CAT)

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When needed

　　▼A transfer pricing policy is needed when：

　　·An organisation has been decentralised into divisions;

　　·Inter-divisional trading of goods or services occurs.

　　▼Transfers between divisions must be recorded in monetary terms as revenue for supplying divisions and costs for receiving divisions.

　　▼Transfer pricing is more than just a bookkeeping exercise. It can have a large effect on the behaviour of divisional managers.特许公认会计师(ACCA/CAT)