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Transfert pricing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Transfert 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
  • August 28, 2016 at 8:54 pm #335844
    dlobecam1
    Member
    • Topics: 4
    • Replies: 9
    • ☆

    Hi Tutor,
    Please I need some claification on the below vocabulary in relation to the tansfert pricing.

    – Division A is working in full capacity

    – Division A not working in full capacity

    and please link each of them to the below :

    – Division A has spare capacity

    – Division A has no spare capacity.

    My understanding is that, when division A has spare capacity, this mean the minimum transfert price is equal to the marginal cost.

    And when there is no spare capacity, the minimum transfert price is equal to the marginal cost + the lost of contribution.

    My issue is to link the above 2 to the concept of working in full capacity or not.

    Please assist.

    Thanks.
    Daniel.

    August 29, 2016 at 6:41 am #335885
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54659
    • ☆☆☆☆☆

    You need to watch my free lectures on transfer pricing because I explain this in detail in the lectures (and I cannot type out all the lectures here 🙂 )

    (The lectures are a complete free course and cover everything needed to be able to pass the exam well 🙂 )

  • Author
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