January 2013
Intermediate to advanced
544 pages
16h 35m
English
book
Accounting for Managers: Interpreting Accounting Information for Decision-Making, Canadian Edition
by Paul M. Collier, Sandy M. Kizan, Eckhard Schumann
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CHAPTER 13
Performance Evaluation of Business Units
LEARNING OBJECTIVES
After reading this chapter, you should be able to answer the following questions:
How has the change to multidivisional organizations impacted the way performance is evaluated within organizations?
How can return on investment, residual income, and economic value added be used to assess the performance of company divisions?
Should corporate-level costs be included in the evaluation of a business unit's performance?
Why is it important to use more than just financial measures of performance?
How can transfer pricing be used to help motivate managers of divisionalized organizations to work cost-effectively and competitively?
In today's business environment, we have seen a shift toward a decentralized, multidivisional business structure. The measurement and management of divisional (i.e., business unit) performance has, therefore, influenced the development of management accounting. This chapter introduces the structure ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.