जब आपूर्ति करने वाले प्रभाग (supplying division) में अतिरिक्त क्षमता (spare capacity) होती है, तो कौन-सा स्थानांतरण मूल्य (transfer price) विभागीय प्रबंधकों को सबसे अधिक प्रेरित करता है?

Division T is currently negotiating to buy a component from Division V. The external market price of the component is $100. Division T plans to use the component to manufacture a product with a selling price of $200 and variable costs (other than the cost of the component) of $90. What is the maximum amount Division T will be prepared to pay to Division V for the component?

In what circumstances is a selling division likely to consider opportunity cost when negotiating a transfer price? 1. An external market exists. 2. The division has no spare capacity.