ACCA《業(yè)績管理》知識點：Illustration

　　2014年12月ACCA考試備考已經(jīng)開始，為了幫助參加2014年12月ACCA考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校為大家整理了ACCA考試各科目知識點，希望對廣大考生有所幫助！

　　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.

　　ACCA網(wǎng)絡輔導正在熱招

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