Fill in the blanks. Ideally, a transfer price should be set that enables the individual divisions to maximise their profits at a level of output that maximises ……………………. . The transfer price which achieves this is unlikely to be a ……………….. transfer price or a ……………. transfer price. If optimum decisions are to be taken, transfer prices should reflect …………………. .
【参考答案及解析】
Ideally, a transfer price should be set that enables the individual divisions to maximise their profits at a level of output that maximises profit for the company as a whole . The transfer price which achieves this is unlikely to be a market-based transfer price or a cost-based transfer price. If optimum decisions are to be taken, transfer prices should reflect opportunity costs .
Ideally, a transfer price should be set that enables the individual divisions to maximise their profits at a level of output that maximises profit for the company as a whole . The transfer price which achieves this is unlikely to be a market-based transfer price or a cost-based transfer price. If optimum decisions are to be taken, transfer prices should reflect opportunity costs .