漫漫考試路，各位考生，您準(zhǔn)備好了嗎？如何快樂高效的學(xué)習(xí)？高頓網(wǎng)校為廣大學(xué)員提供2015年ACCA考試網(wǎng)絡(luò)課程，請各位考生緊跟網(wǎng)校名師的步伐盡快進入備考復(fù)習(xí)，讓高頓與您共同努力，2015年考試順利通過！祝您夢想成真！免費聽課》
　　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.
　?。╞）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
　?。╝）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.
　?。╞）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.
　　小編寄語：只要功夫深，鐵杵磨成針?？荚囈彩沁@樣，只要夠努力，功到自然成。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學(xué)習(xí)計劃推進學(xué)習(xí)進度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師