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.

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📚 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

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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