ACCA F5 試題解析：轉(zhuǎn)移定價(jià)(transfer price)（一）

轉(zhuǎn)移定價(jià)(transfer price)知識(shí)點(diǎn)在ACCA歷年考試中頻率很高。一般來(lái)說(shuō)，簡(jiǎn)單的考核方式會(huì)給出一些條件讓考生判斷產(chǎn)品的外部需求是否已經(jīng)滿足，工廠是否已經(jīng)滿負(fù)荷運(yùn)轉(zhuǎn)，這些情況下應(yīng)該選用可變成本還是市場(chǎng)價(jià)格來(lái)定價(jià)。做這類題目的時(shí)候需要從集團(tuán)利益的角度的出發(fā)，考慮部門之間應(yīng)該采取內(nèi)部購(gòu)銷還是各自從外部購(gòu)入或?qū)ν怃N售?？傊?，做出的決策和制定的價(jià)格既要滿足集團(tuán)的利益又不能影響各部門的績(jī)效考評(píng)。下面我們來(lái)看一下2011年12月Q2這道例題，雖然年份比較久遠(yuǎn)，但是非常經(jīng)典，難度也比較大，可以說(shuō)考出了F5績(jī)效管理的精髓。

Bath Co is a company specialising in the manufacture and sale of baths. Each bath consists of a main unit plus a set of bath fittings. The company is split into two divisions, A and B. Division A manufactures the bath and Division B manufactures sets of bath fittings. Currently, all of Division A’s sales are made externally. Division B, however, sells to Division A as well as to external customers. Both of the divisions are profit centres.

The following data is available for both divisions:

The transfer price charged by Division B to Division A was negotiated some years ago between the previous divisional managers, who have now both been replaced by new managers. Head Office only allows Division A to purchase its fittings from Division B, although the new manager of Division A believes that he could obtain fittings of the same quality and appearance for $65 per set, if he was given the autonomy to purchase from outside the company. Division B makes no cost savings from supplying internally to Division A rather than selling externally.

Required:

(a) Under the current transfer pricing system, prepare a profit statement showing the profit for each of the divisions and for Bath Co as a whole. Your sales and costs figures should be split into external sales and inter-divisional transfers, where appropriate. (6 marks)

(b) Head Office is considering changing the transfer pricing policy to ensure maximisation of company profits without demotivating either of the divisional managers. Division A will be given autonomy to buy from external suppliers and Division B to supply external customers in priority to supplying to Division A.

Calculate the maximum profit that could be earned by Bath Co if transfer pricing is optimised. (8 marks)

(c) Discuss the issues of encouraging divisional managers to take decisions in the interests of the company as a whole, where transfer pricing is used. Provide a reasoned recommendation of a policy Bath Co should adopt.

答案解析

首先，我們要明確題目中部門A和B分別代表什么角色。B是生產(chǎn)產(chǎn)品所用輔料的一方，A需要采購(gòu)輔料來(lái)生產(chǎn)主要產(chǎn)品然后對(duì)外銷售。B部門既銷售給A又對(duì)外部銷售。瀏覽題干是，我們需要注意Division A 數(shù)據(jù)中的Fitting from Division B 75美元這個(gè)金額，它對(duì)B來(lái)說(shuō)是銷售收入，而對(duì)A是采購(gòu)成本。Division B 的對(duì)外銷售金額80。另一個(gè)重要信息點(diǎn)是Maximum annual production and sales of sets of fittings (units) 200,000，Maximum annual external demand for sets of fittings (units) 180,000，Maximum annual internal demand for sets of fittings (units) 80,000。這句話的意思是滿足內(nèi)外部總需求的產(chǎn)能是200,000個(gè)單位。A部門需求80,000，而外部需求是180,000，我們需要考慮先對(duì)外銷售還是內(nèi)部轉(zhuǎn)移。如果優(yōu)先滿足內(nèi)部需求80,000，那么只能對(duì)外銷售120,000；如果先滿足外部需求180,000,那么內(nèi)部只能供應(yīng)20,000。

接下來(lái)我們先看一下官方給出的答案：

Workings ($’000)

(1) External sales

Div A: 80,000 x $450 = $36,000

Div B: 120,000 x $80 = $9,600

Div B: 80,000 x $75 = $6,000

題目中給出的信息是優(yōu)先滿足內(nèi)部需求，所以先銷售80,000給A部門，收入是80,000 x $75 = $6,000。剩下的產(chǎn)能（200,000-80,000=120,000）分配給外部市場(chǎng)，賺取的收入為120,000 x $80 = $9,600

(2) External material costs

Div A: 80,000 x $200 = $16,000

Div B: 200,000 x $5 = $1,000

(3) Inter-divisional transfers

Div A: 80,000 x $75 = $6,000

(4) Labour costs

Div A: 80,000 x $45 = $3,600

Div B: 200,000 x $15 = $3,000

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