2016ACCA《F5业绩管理》知识点(3)
来源 :中华考试网 2016-06-25
中Market price method
▼May be used if buying and selling divisions can buy/sell externally at market price.
▼However，the market price might need to be adjusted downwards if internal sales incur lower costs than external sales(e.g. due to lower delivery costs)。