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(3)
　　Market price method
　　▼May be used if buying and selling divisions can buy/sell externally at market price.
　　▼However，the market price might need to be adjusted downwards if internal sales incur lower costs than external sales(e.g. due to lower delivery costs)。