Divisional PerformanceForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Divisional PerformanceThis topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts August 30, 2017 at 8:05 am #404248 mjibolaParticipantTopics: 131Replies: 135☆☆☆Hello, please help clarify this.1. In RI, we include fixed cost in arriving at the operating profit but we do not include depreciation (not so sure). What about ROI?2. In transfer pricing, we ignore fixed cost unless it’s incremental and we don’t depreciate – or do we? August 30, 2017 at 4:01 pm #404399 John MoffatKeymasterTopics: 57Replies: 54718☆☆☆☆☆1. We use the profit as it would appear in the SOPL, so we do include all costs and we do include depreciation.2. Correct to both 🙂AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)The topic ‘Divisional Performance’ is closed to new replies.