• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exams

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

Transfer Pricing

Forums › ACCA Forums › ACCA PM Performance Management Forums › Transfer Pricing

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 24, 2017 at 8:18 pm #383521
    wahab113
    Member
    • Topics: 2
    • Replies: 0
    • ☆

    A disadvantage of market value transfer prices
    A transfer price at market value might, under some circumstances, act as a disincentive to use up any spare capacity in the divisions.
    A price based on incremental cost, in contrast, might provide an incentive to use up the spare resources in order to provide a marginal contribution to profit.

    Sir can you please explain this disadvantage of market price based transfer price with an example.

    April 25, 2017 at 7:21 am #383588
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54798
    • ☆☆☆☆☆

    You must ask in the Ask the Tutor Forum if you wish for me to answer – this forum is for students to help each other.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • tjama on Totnes – ACCA SBR Question – Spreadsheet Exercise 3 – CF
  • Barroid on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • mrjonbain on The nature and structure of organisations – ACCA Paper BT
  • unimkeabana on The nature and structure of organisations – ACCA Paper BT

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in