漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课》
　　Illustration
　　ABC Consulting has offices in several major cities in Eastern Europe.Sometimes consultants in one office work on projects for other offices.The transfer price charged is $1，100 per day of consulting.
　　The Managing Director of the Kyiv office of ABC Consulting discovered that he could hire reliable consultants on a freelance basis for $500 per day. On a recent project，in July，he used the services of a local freelance consultant for five days，paying $2，500 in total. “I‘ve saved the Kyiv office $3，000!”he declared triumphantly at the end of the week.
　　During the week in question，the Moscow Office of ABC Consulting had a free consultant who could have done the work that the freelance consultant was hired to do. This consultant earns a fixed salary，so the additional cost to the company of this consultant working on the project in Kyiv would have been a flight ticket of $500 and accommodation of $500 in total.
　　The decision of the Managing Director of the Kyiv Office to hire the freelance consultant cost the ABC Group an additional $1，500 （the fee paid to the freelance consultant of $2，500 less the savings on travel and accommodation of $1，000）。
　　This is an example of goal incongruence.The managing director of the Kyiv office has made a decision that is good for the Kyiv office，but not good for the overall group.The reason for this was that the internal transfer price was too high.
　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师