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acca知识点:PM易错题解析

2019-01-29 10:39:21浏览:来源:中公财经网

acca知识点:PM易错题解析

The following two statements have been made about Cherry Co.

(1) Cherry Co's transfer pricing system should seek to establish a transfer price for X that will provide an incentive for the managers of A and B to make and sell quantities of products that will maximise sales of Product Y.

(2) The manager of division B is likely to be more motivated if she is given freedom in which to operate and is able to purchase from outside suppliers if prices are cheaper.

Which of the above statements is/are correct?

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Answer:B

Cherry Co's transfer pricing system should seek to establish a transfer price for X that will provide an incentive for the managers of A and B to make and sell quantities of products that will maximise sales of Product Y.

TIPS:描述1错在标红的部分,不应该是销售产品Y最大化,而是公司的总利润最大化才对!

The following two statements have been made about Cherry Co.

(1) The performance of the managers of A and B will be easier to assess in an environment in which managers are able to control greater elements of the business.

(2) In a competitive market, it is likely that suppliers will offer Product X to Division B significantly cheaper than Division A can for a sustained period of time.

Which of the above statements is/are correct?

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Answer:A

第二句是错误的。因为如果A可以把产品X卖给B,那么他们就可以在销售和分销费用上省钱,所以描述2说供应商给B提供产品X会比A给B提供产品X便宜很多这是不对的。

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