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Una empresa estableci una sucursal para vender fundas para asientos de automviles. La empresa compra...

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Accounting

Una empresa estableci una sucursal para vender fundas para asientos de automviles. La empresa compra estas cubiertas y las almacena en un almacn. Luego, las cubiertas se envan desde el almacn a la oficina central y a la nueva sucursal, destino FOB (Free On Board). La direccin de casa matriz es la encargada de fijar el precio de transferencia de las coberturas con cargo a la sucursal. Los costos por unidad de las cubiertas son:

ps 35.00 precio de compra
ps 2.50 costo de envio a almacen
ps 5.00 costo de manejo, incluidos los gastos generales administrativos asignados de $ 2
ps 4.50 costo de envo a sucursal, pagado por despacho a domicilio

De acuerdo con la frmula general de precios de transferencia que se da en el texto, el precio mnimo de transferencia que debe cobrar casa matriz a la sucursal es:

Opcin multiple

  • $37.50.

  • $39.50.

  • $42.00.

  • $45.00.

  • $47.00.

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