tailieunhanh - Inventory accounting a comprehensive guide phần 10

Điều này giảm sự cần thiết cho hàng tồn kho với giá trị chỉ là một vài giờ cổ phiếu. Để tránh quá nhiều thủ tục giấy tờ, phương pháp này hoạt động tốt nhất nếu có một đơn đặt hàng lâu dài chống lại tiến độ của công ty một loạt các sản phẩm nhỏ phát hành mỗi ngày. Ở một mức độ cao cấp hơn, người ta thậm chí có thể yêu cầu các nhà cung cấp để cung cấp trực tiếp vào khu vực sản xuất, loại bỏ sự cần thiết cho bất kỳ chuyển động của. | Inventory Transfer Pricing I 221 This is a particularly dangerous incentive to give a division that sells some products externally because it will shift reported costs away from its products that are meant for immediate external sale and toward costs that can be shifted to buying divisions. In this situation not only is the buying division s cost increased perhaps preventing it from later selling it at a reasonable profit but the cost basis for external sales by the selling division is also artificially lowered because the costs are shifted to internal sales possibly resulting in the lowering of prices to external customers to a point below a product s variable cost. In short changes in costs that are caused by the cost-plus system can result in reduced profits for a company as a whole. Because of these issues the cost-plus transfer pricing method is not recommended in most situations. However if a company has only a small amount of internal transfers the volume of internal sales may be so small that the method will engender no incorrect cost-shifting activity. Given its ease of use the method may be applicable in this one case despite its other flaws. 16-9 Transfer Pricing Based on Opportunity Costs A completely unique approach to the formulation of transfer prices is based on opportunity costs. This method is not precisely based on either market prices or internal costs because it is founded on the concept of foregone profits. It is best described with an example. If a selling division can earn a profit of 10 000 by selling widget A on the outside market but is instead told to sell widget B to a buying division of the company then it has lost the 10 000 that it would have earned on the sale of widget A. Its opportunity cost of producing widget B instead of A is therefore 10 000. If the selling division can add the foregone profit of 10 000 onto its variable cost to produce widget B then it will be indifferent as to which product it sells because it will earn the