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2014年ACCA考試《業(yè)績管理》知識點(8)

時間:2014-07-24 15:18:00   來源:無憂考網(wǎng)     [字體: ]
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.