CIMA Advanced Management Accounting P2 Question # 43 Topic 5 Discussion

CIMA Advanced Management Accounting P2 Question # 43 Topic 5 Discussion

P2 Exam Topic 5 Question 43 Discussion:
Question #: 43
Topic #: 5

If transfer prices are set at variable costs, the supplying division does not cover its fixed costs.

Which of the following does NOT resolve this problem?


A.

Each division can be given a share of the overall contribution earned by the organization.


B.

A system of dual pricing can be adopted.


C.

Reduce the level of fixed costs.


D.

Central management can impose a range within which the transfer price should fall.


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