responsibilityaccountingtransferpricing-資料下載頁
2025-02-27 21:41本頁面
【正文】 But, the purchasing division will not pay more than $39, the cost from buying the batteries from the outside. So the two managers will not be able to agree to a transfer price and no transfer will voluntarily take place. Assume again that the Battery Division is operating at capacity, but suppose that the division can avoid $4 in variable costs, such as selling missions, on intrapany sales. What is the lowest acceptable transfer price from the viewpoint of the selling division? T r a n s f e rp r i c e ?V a r i a b l ec o s t +T o t a l c o n t r i b u t i o nm a r g i n o n l o s t s a l e s N u m b e r o f u n i t s t r a n s f e r r e dT r a n s f e rp r i c e ? $18 ? $4? ? + ( $ 4 0 ? $18) ? 50, 000 50, 000 ? $ 3 6Once again, the purchasing division will not pay more than $39, the cost from buying the batteries from the outside. In this case an agreement is possible. Any transfer price within the range $36 ? Transfer price ? $39 From the standpoint of the entire pany, this transfer should take place since the cost of the transfer is $36 and the pany saves $39, for a gain of $3. COSTBASED TRANSFER PRICES ? Transfer prices based on cost are easily understood and convenient to use and do not require negotiation. ? Unfortunately, costbased transfer prices have several disadvantages: ?Costbased transfer prices can lead to bad decisions. (For example, they don’t include opportunity costs from lost sales.) ?The only division that will show any profit on the transaction is the one that makes the final sale to an outside party. ?Costbased transfer prices provide no incentive for control of costs unless transfers are made at standard cost. MARKETBASED TRANSFER PRICES ?When there is an active market for the item being transferred, the market price may be a suitable transfer price. ?However, when there is idle capacity, the market price will overstate the real cost to the pany of the transfer and may lead the purchasing division manager to make bad decisions. 演講完畢，謝謝觀看！
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