高顿小编为各位ACCA学员整理了科目重点知识点讲解，希望大家查漏补缺，对考试有所帮助。
        2015年ACCA考试《业绩管理》知识点(6)
　　Supplying division perspective
　　The minimum transfer price acceptable to the selling division is equal to：Marginal(variable cost)+opportunity cost.
　　The opportunity cost is usually the lost contribution from external sales，either：
　　▼of the same product that is the subject of the transfer price;or
　　▼of other products that the supplying division makes.