Principles of Managerial Accounting · 免费预览
集权管理与分权管理的比较
组织在总部与地方单位之间划分决策权，在集权带来的控制力与一致性同分权带来的速度和本地知识之间进行权衡。
1. The authority question
The authority question
2. Forces toward centralization
Forces toward centralization
3. Forces toward decentralization
Forces toward decentralization
4. Responsibility accounting's role
Responsibility accounting's role
5. Centralization definition
In a centralized organization, where is decision authority held?
6. Knowledge argument
What is decentralization's strongest knowledge-based argument?
7. Motivation argument
How does decentralization motivate managers?
8. Bottleneck argument
Why does growth tend to push organizations toward decentralization?
9. Authority direction
In decentralization, decision authority is pushed ____ to division and regional managers. One word.
10. Matching principle
Responsibility accounting requires that authority and ____ match for fair performance evaluation. One word.