Yang dimaksud goal congruence :

Performance evaluation systems :

Performance Evaluation, Cost Minimization ;

Other cost minimization objectives :

Other cost minimization objectives :

Comparable uncontrolled price method

Transfer Pricing adalah

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The monetary value of a product

System of allocating goods and services without prices

Price where quantity supplied equals quantity demanded.

Quantity of output supplied that is exactly equal to the quantity demanded.

The highest legal price that can be charged for a product:

The lowest legal price that can be paid for a product:

In a competitive market economy, prices are considered:

What do most economists believe is the most efficient way to allocate resources?

Equilibrium is reached when what occurs?

Cost atau Harga Pokok atau biaya tertentu ditambah dengan kenaikan (Markup) yang ditentukan disebut :

Pada Perusahaan AA, Divisi Produksi menerima barang dari suplier, kemudian membuat produk sesuai spesifikasi Perusahaan. Produk kemudian di kirim ke Bagian Pemasaran dengan memperhitungkan biaya produksi ditambah dengan margin laba yang ditentukan kepala divisi produksi. Sehingga divisi Pemasaran menerima produk perusahaan dari divisi Produksi sudah berikut margin laba.

Pertanyaanya adalah, Divisi Produksi memperlakukan divisinya sebagai .....

Pada Perusahaan AA, Divisi Produksi menerima barang dari suplier, kemudian membuat produk sesuai spesifikasi Perusahaan. Produk kemudian di kirim ke Bagian Pemasaran dengan memperhitungkan seluruh biaya produksi kemudian melaporkan kepada manajer Perusahaan. Divisi Pemasaran kemudian menerima produk perusahaan dari divisi Produksi. Kemudian divisi Pemasaran menjual produk sesuai dengan harga yang ditentukan manajer perusahaan.

Pertanyaanya adalah, Divisi Produksi memperlakukan divisinya sebagai .....

Divisi Produksi pada perusahaan AA menerima barang dari suplier dengan harga Rp. 5.000/unit. Divisi Produksi memproduksi sesuai spesifikasi Perusahaan, Total biaya produksi per unit adalah Rp. 1.000/unit. Divisi Produksi mengirim produk ke Divisi Quality Control dengan total biaya + margin laba sebesar Rp. 7.000/unit. Divisi Quality control mengecek barang dengan alat khusus, 1 unit produk memerlukan biaya pengecekan sebesar Rp. 1.000. Kemudian mengirim kepada divisi pemasaran ditambah dengan margin laba sebesar Rp. 1.000. Divisi pemasaran menerima produk dari Quality Control seharga Rp. 9.000/unit. Kemudian menjual kepada para distributor seharga Rp. 10.000.

Semua divisi pada perusahaan AA diberlakukan sebagai pusat laba, pertanyaanya adalah perpindahan produk dari divisi satu ke divisi lain disebut....

Nevada, Inc., has two divisions, one located in Las Vegas and the other located in Reno. Las Vegas sells selected goods to Reno for use in various end-products. Assuming that the transfer prices set by Las Vegas do not influence the decisions made by the two divisions, which of the following correctly describes the impact of the transfer prices on divisional profits and overall company profit?

48. Thurmond, Inc., has two divisions, one located in New York and the other located in Arizona. New York sells a specialized circuit to Arizona and just recently raised the circuit’s transfer price. This price hike had no effect on the volume of circuits transferred nor on Arizona’s option of acquiring the circuit from either New York or from an external supplier.

On the basis of this information, which of the following statements is most correct?

AutoTech's Northern Division is currently purchasing a part from an outside supplier. The company's Southern Division, which has no excess capacity, makes and sells this part for external customers at a variable cost of $19 and a selling price of $31. If Southern begins sales to Northern, it (1) will use the general transfer-pricing rule and (2) will be able to reduce variable cost on internal transfers by $3. On the basis of this information, Southern would establish a transfer price of:

Laissez Faire has two divisions: the Cologne Division and the Bottle Division. The Bottle Division produces containers that can be used by the Cologne Division. The Bottle Division's variable manufacturing cost is $2, shipping cost is $0.10, and the external sales price is $3. No shipping costs are incurred on sales to the Cologne Division, and the Cologne Division can purchase similar containers in the external market for $2.60

The Bottle Division has sufficient capacity to meet all external market demands in addition to meeting the demands of the Cologne Division. Using the general rule, the transfer price from the Bottle Division to the Cologne Division would be:

Laissez Faire has two divisions: the Cologne Division and the Bottle Division. The Bottle Division produces containers that can be used by the Cologne Division. The Bottle Division's variable manufacturing cost is $2, shipping cost is $0.10, and the external sales price is $3. No shipping costs are incurred on sales to the Cologne Division, and the Cologne Division can purchase similar containers in the external market for $2.60.

Assume the Bottle Division has no excess capacity and could sell everything it produced externally. Using the general rule, the transfer price from the Bottle Division to the Cologne Division would be:

Laissez Faire has two divisions: the Cologne Division and the Bottle Division. The Bottle Division produces containers that can be used by the Cologne Division. The Bottle Division's variable manufacturing cost is $2, shipping cost is $0.10, and the external sales price is $3. No shipping costs are incurred on sales to the Cologne Division, and the Cologne Division can purchase similar containers in the external market for $2.60.

The maximum amount the Cologne Division would be willing to pay for each bottle transferred would be:

Division A transfers a profitable sub assembly to Division B, where it is assembled into a final product. A is located in a European country that has a high tax rate; B is located in an Asian country that has a low tax rate. Ideally, (1) what type of before-tax income should each division report from the transfer and (2) what type of transfer price should be set for the sub assembly?

Which of the following describes the goal that should be pursued when setting transfer prices?

A general calculation method for transfer prices that achieves goal congruence begins with the additional outlay cost per unit incurred because goods are transformed and then

Suddath Corporation has no excess capacity. If the firm desires to implement the general transfer-pricing rule, opportunity cost would be equal to

Bins Corporation has excess capacity. If the firm desires to implement the general transfer-pricing rule, opportunity cost would be equal to

McKenna's Florida Division is currently purchasing a part from an outside supplier. The company's Alabama Division, which has excess capacity, makes and sells this part for external customers at a variable cost of $22 and a selling price of $34. If Alabama begins sales to Florida, it (1) will use the general transfer-pricing rule and (2) will be able to reduce variable cost on internal transfers by $4. If sales to outsiders will not be affected, Alabama would establish a transfer price of

AutoTech's Northern Division is currently purchasing a part from an outside supplier. The company's Southern Division, which has no excess capacity, makes and sells this part for external customers at a variable cost of $19 and a selling price of $31. If Southern begins sales to Northern, it (1) will use the general transfer-pricing rule and (2) will be able to reduce variable cost on internal transfers by $3. On the basis of this information, Southern would establish a transfer price of:

Consider the following statements about goal congruence:

I. Goal congruence is obtained when managers of sub units throughout an organization strive to achieve the goals set by top management

II. Managers are often more concerned about the performance of their own sub units rather than the performance of the entire organization

III. Achieving goal congruence in most organizations is relatively straightforward and easy to accomplish

Which of the above statements is (are) true?

Which of the following transfer-pricing methods can lead to dysfunctional decision-making behavior by managers?

Which of the following transfer-pricing methods is most perfect?

The Pro Division of Custom Industries is in need of a particular service. The service can be obtained from another division of Custom at "cost," with cost defined as the summation of variable cost ($9) and fixed cost ($3). Alternatively, Pro can secure the service from a source external to Custom for $10. Which of the following statements is true?

The biggest challenge in making a decentralized organization function effectively is

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ketentuan UU PPh?

Manakah pernyataan berikut ini yang paling tepat sesuai UU PPh?

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Base Erosion and Profit Shifting (BEPS) adalah

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Manakah di antara pernyataan di bawah ini yang paling tepat?

Usaha yang bisa dilakukan oleh Wajib Pajak untuk mencegah timbulnya potensi sengketa dalam transfer pricing adalah

Bagian dari TP documentation yang berisi informasi tentang kedudukan wajib pajak dalam struktur grup usaha adalah

Di bawah ini adalah yang harus disampaikan Wajib Pajak padasaat menyampaikan SPT Tahunan PPh Badan yang berkaitan dengan transfer pricing , kecuali

Berapa besaran perbandingan antara utang dan modal sesuai (DER) PMK 169/2015 dan Per 25/2017 yang berlaku:

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Hubungan istimewa dalam UU PPh diatur dalam

Hubungan istimewa dianggap ada apabila, kecuali

Transfer Pricing adalah

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Manakah pernyataan berikut ini yang paling tepat ?

ABC’s Companys income statement for profit center A for August includes

Contribution margin P 84,000

Manager’s salary 24,000

Depreciation of admin building 9,600

Allocated corporate expenses 6,000

The profit center’s managers most likely able to control which of the following?

1. ABC Company, a merchandising company, is considering a P 1,000,000 upgrade to its retail and warehousing facilities that will allow the company to handle more products and attract ore customers. ABC anticipates that sales will increase by P 500,000 and operating income will increase by P 200,000 per year. If ABC Company has a minimum required return on investment of 15%, what would be the residual income resulting from upgrade?

TAZ Company had the following information pertaining to 2017:

Sales 2,000,000

Profit 240,000

Asset turnover 2.5 times

The desired minimum rate of return is 20%. For the current year, XYZ Inc. reported sales of P 1,320,000 and an asset turnover of 4. The rate of return on average assets was 25%. The company’s operating income for the year was

The Davao Division of CEL Company is treated as an investment center for performance measurement purposes. Selected financial information of such division for the last year is given below:

Net Sales P 460,000

Cost of Goods Sold 305,000

Selling and administrative expenses 105,000

Average working capital 70,000

Average non-current assets 130,000

The desired rate of return from investments of this division was set at 12%. What was the division’s return on investment last year

The information pertains to BALA Co. for the year ended December 31, 2019:

Sales P 600,000

Net income 100,000

Capital Investment 400,000

Which of the following equations should be used to compute Bala’s return on investment?

The following data are presented to you for the performance evaluation of one of the investment centers:

Investment center's total assets P 640,000

Investment center's total liabilities 60,000

Investment center's after-tax operating profit 90,000

Weighted average cost of capital 12%

Minimum required ROI 14%

What is the economic value added?

Division A sells goods internally to Division B of the same company. The prevailing external price of Division A's product is P 100 per unit plus transportation costs of P 20 per unit to transport the goods to Division B. Division A produces each unit for P 60 per unit. If the market-based transfer pricing is to be used, the transfer price must be set at

You were asked to determine the proper transfer price between two divisions. The following data were presented to you:

Supplying Division

Market price of unit to be transferred P 70

Variable Manufacturing cost of unit to be transferred 30

Receiving Division

Number of units needed 1,000 units

Assume that the supplying division has excess capacity, what is the proper transfer price following the general rule of setting transfer prices?

Division A of a company produces a component that it currently sells to outside customers for P 20 per unit. At its current level of production, which is 50% of capacity, the Division A's fixed cost of producing this component is P 5 per unit and its variable cost is P 12 per unit. Division B of the same company would like to purchase this component from Division A for P 10. Division A has enough excess capacity to fill Division B's requirements. The managers of both divisions are compensated based upon reported profits. Which of the following transfer prices will maximize total company profits and be most equitable to the managers of Division A and Division B?

Division A of XYZ Company is currently operating at full capacity of 10,000 units. It sells all its production in a perfectly competitive market for P 200 per unit. Its variable cost is P 150 per unit, while total fixed cost amounts to P 100,000. The minimum transfer price charged to Division B for each unit of product transferred should be

Division X of CORN Company is currently operating at 80% capacity. IT produces a single product and sells all its production to outside customers for P 100 per unit. Variable costs are P 30 per unit and fixed costs is P 10 per unit at the current production level. Division Y, which currently buys the same product from an outside supplier for P 70 each would like to buy the product from Division X. What is the maximum transfer price that Division Y is willing to pay for the product if it will be purchased internally?

Division X of CORN Company is currently operating at 80% capacity. IT produces a single product and sells all its production to outside customers for P 100 per unit. Variable costs are P 30 per unit and fixed costs is P 10 per unit at the current production level. Division Y, which currently buys the same product from an outside supplier for P 70 each would like to buy the product from Division X. What is the minimum transfer price that Division Y is willing to pay for the product if it will be purchased internally?

The third Division of SET Company produces high quality products based on a capacity of 100,000 units per year. Production details per unit are as follows:

Direct Materials P 140

Direct Labor 60

Variable Overhead 6

Fixed Overhead 30

Each product can be sold for P 280 each incurring a variable selling expense of P 40 per unit sold. The third Division is currently producing and selling at capacity. What is the minimum selling price that the Division would consider as " transfer price" to the other divisions on which no variable period costs would be incurred?

The Davao division sells goods internally to the Cebu division of the same company. The quoted external price in industry publications from a supplier near Davao is P 200 per ton plus transportation. It costs P 20 per ton to transport the goods to Cebu. Davao's actual market cost per ton to buy the direct materials to make the transferred product is P 10. Actual per ton direct labor is P 50. Other actual costs of storage and handling are P 40. The company president selects P 220 transfer price. This is an example of

Divisi sepatu mendapat tawaran harga sole dari pihak luar dengan harga $10. Divisi sepatu sedang menawarkan harga transfer sebesar $6 ke Divisi sole. Harga pokok produk sole adalah $7 sebelum dikurangi biaya pemasaran $2. Harga transfer minimum adalah...

It is a system of accounting that is implemented to an organization so that performance is recorded, reported and evaluated by levels of responsibility within an organization.

Why would a company adopt a decentralized organization?

The basic purpose of a responsibility accounting system is

IN responsibility accounting, a center's performance is measured by controllable costs. Controllable costs are best best described as including

A successful responsibility accounting reporting system is dependent upon

Characteristics of responsibility accounting system include all of the following except that,