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       2015年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)(9)
  FOCUS
  You should be able to:
  ▼Explain the basis for setting a transfer price using variable cost;full cost and the principles behind allowing for intermediate markets;
  ▼Explain how transfer prices can distort the performance assessment of divisions and decisions made.