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(9)
　　FOCUS
　　You should be able to：
　　▼Explain the basis for setting a transfer price using variable cost;full cost and the principles behind allowing for intermediate markets;
　　▼Explain how transfer prices can distort the performance assessment of divisions and decisions made.