Principles of Managerial Accounting · 免费预览
投资收益率、剩余收益与决策对业绩评价的影响
投资中心以投资收益率和剩余收益进行考核，而这两项指标都会对有关收入、成本和资产的决策作出反应，有时甚至会奖励那些损害整个公司的选择；转移定价和平衡的考核指标正是为了纠正这一点而存在的。
1. Return on investment
Return on investment
2. Residual income
Residual income
3. How decisions move the measures
How decisions move the measures
4. Transfer pricing as the boundary fix
Transfer pricing as the boundary fix
5. ROI computation
A division earns 120,000 dollars of operating income on 800,000 dollars of operating assets. Compute ROI.
6. Residual income computation
Operating income is 120,000 dollars, operating assets are 800,000 dollars, and the minimum required return is 10 percent. Compute residual income.
7. Project decision divergence
A division with 15 percent ROI considers a project returning 12 percent, above the company's 10 percent minimum. Which measure encourages acceptance?
8. Transfer price purpose
What problem does transfer pricing solve?
9. ROI decomposition
ROI decomposes into profit margin times asset ____. One word.
10. Dilution fear
ROI's weakness is that managers may reject profitable projects that ____ the ratio. One word.