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免費(fèi)聽(tīng)課》 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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