Chapter 12 | Divisional Transfer Pricing | Paper 6 IBS | SCPM | SPOM Set-B скачать в хорошем качестве

Chapter 12 | Divisional Transfer Pricing | Paper 6 IBS | SCPM | SPOM Set-B

🚀 SCMPE for IBS & Set B | Ultimate Revision Playlist for CA Final Struggling to recall SCMPE concepts while solving Paper 6 (IBS) case studies? This playlist is designed exactly for that last-mile revision pressure. I’ve created a dedicated SCMPE revision playlist that gives you a clear conceptual overview of the chapters most relevant for IBS and Set B. No unnecessary theory. No overload. Just exam-oriented clarity. 🎯 📚 What’s Covered in the Playlist ✅ Module 1 – Chapters 1 to 7 (Fully Uploaded) ✅ Module 2 – Chapter 8, 9, 12 and 13 (Fully Uploaded) ⏳ Coming Soon: Remaining Module 2 chapters (within 24–48 hours) 🎯 Why This Playlist Will Help You • Simplified explanations of complex SCMPE concepts • Perfect for quick revision before attempting case studies • Strong focus on IBS application + Set B MCQs • Ideal when time is limited but concepts must be solid 🔗 Important Links ▶ Watch the Full Playlist:    • SC&PM| Revision Playlist | for IBS | Jan'2...   ▶ Standard costing playlist: 📄 Download Summary Notes: https://drive.google.com/drive/folder... 📌 Tip: Save this playlist and share it with your study group. Let’s make IBS scoring, structured, and stress-free. 💪 Happy studying and all the best for CA Final! Time stamps: 00:00 Introduction 00:00:48 Basics of Transfer Pricing 00:04:41 Methods of Transfer Pricing (Market-based, Cost-based, Negotiation-based, Shared Profit) 00:06:12 Goal Congruence Principle 00:06:47 Transfer Pricing Range (Minimum & Maximum Transfer Price) 00:08:54 Capacity Constraints & Opportunity Cost 00:09:59 Negotiated Transfer Pricing 00:10:18 Dual Rate Transfer Pricing System 00:11:12 Two-Part Transfer Pricing System 00:11:29 Practical Question 1: Pulp & Carton Division 00:12:09 Situation 1: Full Capacity (Opportunity Cost) 00:14:19 Situation 2: Excess Capacity 00:15:39 Situation 3: External Supplier Price Change 00:16:39 Practical Question 2: Three Divisions (X, Y, Z) 00:19:07 Calculating Transfer Prices for Y & Z 00:21:02 Contribution Analysis 00:22:42 Capacity Analysis & Internal Transfer Logic 00:26:51 Expansion Decision & Profit Impact 00:34:36 Trigger Points for Exam Questions 00:34:49 Identifying Negotiation-based Questions 00:35:37 Identifying Market-based Questions 00:35:44 Identifying Marginal Cost-based Questions 00:36:43 Identifying Dual Rate Questions