点击查看：2014年ACCA考试《业绩管理》知识点汇总
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.
