12月9日ACCA《PM》下午場(chǎng)考試考點(diǎn)總結(jié)（考生回憶版）

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轉(zhuǎn)移定價(jià)：

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(lèi)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(mén)之間應(yīng)該采取內(nèi)部購(gòu)銷(xiāo)還是各自從外部購(gòu)入或?qū)ν怃N(xiāo)售。總之，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(mén)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by Division B to Division A was negotiated some years ago between the previous divisional managers, who have now both been replaced by new managers.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(mén)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(xiāo)售。B部門(mén)既銷(xiāo)售給A又對(duì)外部銷(xiāo)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(xiāo)售收入，而對(duì)A是采購(gòu)成本。

Division B 的對(duì)外銷(xiāo)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(mén)需求80,000，而外部需求是180,000，我們需要考慮先對(duì)外銷(xiāo)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(xiāo)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(xiāo)售80,000給A部門(mén)，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

ABC:

Activity based costing(ABC)作為完全成本法的一種代替會(huì)計(jì)核算方法受到了更多的青睞，因?yàn)樗朔藗鹘y(tǒng)方法帶來(lái)的分配不公等問(wèn)題。

隨著制造業(yè)的不斷發(fā)展，制造過(guò)程已逐漸從手工制造變?yōu)榱藱C(jī)械制作，這代表了人工制造的比例在不斷縮小，直至現(xiàn)在有的工廠可能已經(jīng)出現(xiàn)全場(chǎng)只在關(guān)鍵環(huán)節(jié)才出現(xiàn)人工的控制，其他生產(chǎn)制造環(huán)節(jié)全都是通過(guò)機(jī)械來(lái)完成。

這樣的現(xiàn)象如果再采用通過(guò)Labour hours來(lái)分配Overheads的話，就會(huì)產(chǎn)生產(chǎn)量高的部分分配到了較多的成本，產(chǎn)量低的部分被分配到比較少的成本，在成了明顯的不公平。

ABC的出現(xiàn)就扭轉(zhuǎn)了這樣的局面。作業(yè)成本法把Overheads進(jìn)行了細(xì)分，利用成本動(dòng)因的分配方式來(lái)分?jǐn)傎M(fèi)用則更為合理。

所謂成本動(dòng)因就是追根溯源，看看到底是因?yàn)槭裁丛虿攀惯@項(xiàng)成本發(fā)生，之后再采用每個(gè)產(chǎn)品所消耗該資源的比例然后進(jìn)行成本的分?jǐn)?，打破了傳統(tǒng)成本法分配標(biāo)準(zhǔn)單一且不符合實(shí)際的狀態(tài)。

一個(gè)比較完成的作業(yè)成本法系統(tǒng)主要表現(xiàn)為以下三個(gè)步驟：

①I(mǎi)dentify an organization’s major activities that support the manufacture of the organization’s products or the provision of its services.

②Use cost allocation and apportionment methods to charge overhead costs to each of these activities. The costs that accumulate for each activity cost centre is called a cost pool.

③Identify the factors which determine the size of the costs of an activity/affect the costs of an activity. These are known as cost drivers.

即使是再先進(jìn)的方法還是有其弊端，針對(duì)于ABC這種比較高級(jí)的會(huì)計(jì)核算方法來(lái)說(shuō)，不管是計(jì)算起來(lái)比較難把握，因?yàn)椴皇敲糠NOverheads都可以被單一的Cost driver來(lái)分?jǐn)?

所以這樣就造成不好計(jì)算的局面，還有在實(shí)施ABC之前的準(zhǔn)備工作也比較復(fù)雜，要把成本按照成本動(dòng)因分開(kāi)就需要很大的工作量，很有可能采用ABC的成本大于其帶來(lái)的好處。

希望大家在考試中取得滿意的成績(jī)，前程似錦。山高水遠(yuǎn)，江湖再見(jiàn)~希望大家都可以通過(guò)考試喲~

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