學(xué)習(xí)要找到規(guī)律才能實(shí)現(xiàn)高效的備考，如果沒有方法只是重復(fù)看書做題，效果肯定是不理想的。在復(fù)習(xí)ACCA的過程中，如果找對方法，加上老師的指導(dǎo)，肯定是達(dá)到事半功倍的效果。2015年ACCA備考工作已經(jīng)展開，為了幫助廣大學(xué)員更加系統(tǒng)的掌握ACCA考試的知識點(diǎn)，金程網(wǎng)校為大家開通了2015年ACCA考試欄目，給大家提供老師精心總結(jié)的ACCA考綱和歷年來的考試真題，希望可以幫助大家加強(qiáng)練習(xí)。2015年ACCA考試講義+大綱+真題免費(fèi)獲取》》
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.
學(xué)習(xí)不是一天兩天就可以看到效果的，是需要我們長期堅(jiān)持的，在堅(jiān)持的過程中收獲經(jīng)驗(yàn)，收獲成果，體驗(yàn)成功的喜悅。金程ACCA考試欄目小編在這里祝愿大家愉快備考，自信應(yīng)對，順利通過考試。

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