2014年ACCA考试《业绩管理》知识点(4)

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Dual pricing

　　Dual pricing is sometimes used in situations where there is not a transfer price that would be acceptable to both the buying division and the selling division， so in the absence of intervention by head office，the two divisions would not trade with each other.

　　Head office may wish both divisions to trade for non-financial reasons，and may therefore use a system of dual pricing to encourage them to do so.Dual pricing works as follows：

　　▼A higher price is used when calculating the revenue of the selling division for goods supplied to the buying division.

　　▼A lower price is used when calculating the costs in the buying division for the goods supplied to it by the selling division.

　　▼Head office absorbs the difference between the two as a head office overhead.特许公认会计师(ACCA/CAT)