ACCA PM為業(yè)績管理原為F5，為知識課程到技能課程的一門鏈接課程。很多同學在備考PM時會遇到很多疑難問題，今天小編給大家整理了一些至經(jīng)常出錯的題目，希望幫助大家更好地理解和克服類似問題。

例題：

The following two statements have been made about Cherry Co.

(1) Cherry Co's transfer pricing system should seek to establish a transfer price for X that will provide an incentive for the managers of A and B to make and sell quantities of products that will maximise sales of Product Y.

(2) The manager of division B is likely to be more motivated if she is given freedom in which to operate and is able to purchase from outside suppliers if prices are cheaper.

Which of the above statements is/are correct?

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Answer：B

Cherry Co's transfer pricing system should seek to establish a transfer price for X that will provide an incentive for the managers of A and B to make and sell quantities of products that will maximise sales of Product Y.

TIPS：描述1錯在標紅的部分，不應該是銷售產(chǎn)品Y化，而是公司的總利潤化才對！

The following two statements have been made about Cherry Co.

(1) The performance of the managers of A and B will be easier to assess in an environment in which managers are able to control greater elements of the business.

(2) In a competitive market, it is likely that suppliers will offer Product X to Division B significantly cheaper than Division A can for a sustained period of time.

Which of the above statements is/are correct?

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 nor 2

Answer：A

第二句是錯誤的。因為如果A可以把產(chǎn)品X賣給B，那么他們就可以在銷售和分銷費用上省錢，所以描述2說供應商給B提供產(chǎn)品X會比A給B提供產(chǎn)品X便宜很多這是不對的。 >>查看更多學習指導

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