1
Q
What is the minimum transfer price for a division?
A
Marginal cost + opportunity cost
2
Q
If there is spare capacity, what is the opportunity cost for the spare capacity?
A
nil
Performance Management ACCA
flashcards
Decks in class (17)
# Cards
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Chapter 427
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Chapter 10: Budgeting46
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Divisionalisation and Transfer Pricing19
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Chapter 10 - Cost Volume Profit Analysis15
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Chapter 14 - Divisional performance measurement and transfer pricing18
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Chapter 8 - Relevant costing19
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Chapter 9 -Risk and uncertainty15
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Chapter 11 - Quantitative analysis4
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Chapter 12 - Advanced variances13
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Chapter 12.5 - Advances variances11
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Chapter 13 - Performance measurement and control18
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Performance measurement in not-for-profit organisations0
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Technical article - Big data12
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Technical article - Information systems19
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Technical article - Building blocks of performance management15
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Technical article - Decentralisation and the need for performance measurement7
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Technical article - Transfer pricing2
