Managerial Accounting Review Ch 8 12 - 1760 Words

Agenda – Submit term projects to TURNITIN ASAP – Assignment #2 due April 1st 1159pm †¢ List the coauthor’s name in the subject line. †¢ Teaching Evaluation †¢ Transfer pricing (cont.) – Stanco Inc. †¢ Review chapters 11 and 12 the practice final – Practice Q1 and Q2 †¢ Review chapters 8 and 9 and the practice final – Practice Q3 and Q4 ACTG 2020 Week 11 1 †¢ Online Course Evaluations (ONCE)/ Seymour Schulich Teaching Excellence Awards (Schulich TEA) – TEA: http://schulich.yorku.ca/tea. – ONCE: http://courseevaluations.yorku.ca †¢ †¢ †¢ †¢ ACTG 2020 2020 class: Sylvia Hsu 2020 R (2:30pm): Lab, Marisa Morriello 2020 V (8:30am): Lab, Marisa Morriello 2020 W (11:30am): Lab, Iva Charlopova Week 11 2 Stanco Inc. †¢ Groups in the Right:†¦show more content†¦3. Using full cost as a transfer price and can lead to ACTG 2020 Week 11 suboptimization. WHY 10 Negotiated Transfer Price AA system system where where transfer transfer prices prices are are arrived arrived at at through through negotiation negotiation between between managers managers of of buying buying and and selling selling divisions. divisions. Much Much management management time time is is used used in in the the negotiation negotiation process. process. ACTG 2020 Week 11 Negotiated Negotiated price price may may not not be be in in the the best best interest interest of of overall overall company company operations. operations. 11 General Transfer Pricing Rule Transfer price ACTG 2020 = Additional outlay cost per unit incurred because goods are transferred Week 11 + Opportunity cost per unit to the organization because of the transfer 12 LO10 General Transfer Pricing Rule †¢ Using the general rule, the selling division is reimbursed for the variable costs of the product or service plus any margin forgone by not selling in the external marketplace. – In situations where the external market is willing to buy all the goods and services made (no excess capacity), the opportunity cost of selling instead to an internal division is the contribution margin lost on the outside sales. – If there is no external buyer (excess capacity exists), the product or service would transfer at an amountShow MoreRelatedAccounting 202 Syllabus2947 Words   |  12 PagesACCOUNTING 202: Principles of Accounting SPRING 2011 |Instructor: Denise White, CPA | |Office Phone: 293-7846 | | | |Web: access the course Web site through WVU eCampus | |Section 001 MWF 10:30 CRN 10655 | |E-mail: dwhite@mix.wvu.edu AlwaysRead MoreHca 270 Ratio Analysis2493 Words   |  10 PagesAll rights reserved. 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