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金程ACCA考试题库:2014年ACCA《业绩管理》知识点

发表时间:2015-04-28 来源:
【编者按】2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,金程网校开通了全免费的ACCA题库,帮助学员加强复习。

            学习要找到规律才能实现高效的备考,如果没有方法只是重复看书做题,效果肯定是不理想的。在复习ACCA的过程中,如果找对方法,加上老师的指导,肯定是达到事半功倍的效果。2015年ACCA备考工作已经展开,为了帮助广大学员更加系统的掌握ACCA考试的知识点,金程网校为大家开通了2015年ACCA考试栏目,给大家提供老师精心总结的ACCA考纲和历年来的考试真题,希望可以帮助大家加强练习。2015年ACCA考试讲义+大纲+真题免费获取》》
            Illustration
            ABC Consulting has offices in several major cities in Eastern Europe.Sometimes consultants in one office work on projects for other offices.The transfer price charged is $1,100 per day of consulting.
            The Managing Director of the Kyiv office of ABC Consulting discovered that he could hire reliable consultants on a freelance basis for $500 per day. On a recent project,in July,he used the services of a local freelance consultant for five days,paying $2,500 in total. “I‘ve saved the Kyiv office $3,000!”he declared triumphantly at the end of the week.
            During the week in question,the Moscow Office of ABC Consulting had a free consultant who could have done the work that the freelance consultant was hired to do. This consultant earns a fixed salary,so the additional cost to the company of this consultant working on the project in Kyiv would have been a flight ticket of $500 and accommodation of $500 in total.
           The decision of the Managing Director of the Kyiv Office to hire the freelance consultant cost the ABC Group an additional $1,500 (the fee paid to the freelance consultant of $2,500 less the savings on travel and accommodation of $1,000)。
           This is an example of goal incongruence.The managing director of the Kyiv office has made a decision that is good for the Kyiv office,but not good for the overall group.The reason for this was that the internal transfer price was too high.
           学习不是一天两天就可以看到效果的,是需要我们长期坚持的,在坚持的过程中收获经验,收获成果,体验成功的喜悦。金程ACCA考试栏目小编在这里祝愿大家愉快备考,自信应对,顺利通过考试。

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