CDMA是英文Code Division Multiple Access的字头缩写,中文意思是() ,是最近才被应用于商业的一
CDMA是英文Code Division Multiple Access的字头缩写,中文意思是() ,是最近才被应用于商业的一种数字接口技术.
CDMA是英文Code Division Multiple Access的字头缩写,中文意思是() ,是最近才被应用于商业的一种数字接口技术.
A.制剂室(preparation division)面积应小而精
B.制剂室(preparation division)应尽力配制大输液
C.由生产型向科技开发型转变
D.随着医药工业的发展将逐渐减少
E.制剂室(preparation division)建筑布局要合理
Thus ______between the developed and developing countries.
A.arose the division
B.the division arose
C.the division was arising
D.arising the division
Division M makes product M using one unit of component L and other materials. It then sells the completed
product M to external customers. To date, Division M has always bought component L from Division L.
The following information is available:
Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.
Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.
It is head office policy to let the divisions operate autonomously without interference at all.
Required:
(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’s
offer and recommend how many components Division L should sell to Division M if group profits are to be
maximised. (3 marks)
(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)
(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)