Principles of Managerial Accounting · 免费预览
决策制定在不同组织结构中的差异
决策权随组织结构而定：集中式组织通过层级和政策来传递选择，分权式组织则将选择推向信息所在之处，而这一差异会改变管理者每一天的工作方式。
1. Routing decisions
Routing decisions
2. Span of control and layers
Span of control and layers
3. Segment reporting under each structure
Segment reporting under each structure
4. Information economics
Information economics
5. Speed difference
How does decision speed differ between the structures?
6. Tall structure risk
What risk grows as centralized organizations add review layers?
7. Segment report purpose under decentralization
What do segment reports primarily serve in a decentralized organization?
8. Delegation audit purpose
Why do healthy organizations periodically audit decision rights?
9. Flat structure enabler
Flat, decentralized structures rely on segment ____ systems rather than supervision layers to keep the center informed. One word.
10. Local information principle
Decisions belong where the relevant ____ sits, provided incentives align. One word.