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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Decentralization

Chapter Outline

  1. Decentralization in Organizations
    1. Advantages and Disadvantages of Decentralization
    2. Decentralization and Segment Reporting
    3. Cost, Profit, and Investment Centers
    4. Responsibility Centers
    5. Traceable and Common Fixed Costs
  2. Rate of Return for Measuring Managerial Performance
    1. The Return on Investment (ROI) Formula
    2. Net Operating Income and Operating Assets Defined
    3. Plant and Equipment: Net Book Value or Gross Cost?
  3. Controlling the Rate of Return
    1. Increase Sales
    2. Reduce Expenses
    3. Reduce Operating Assets
    4. ROI and the Balanced Scorecard
    5. Criticisms of ROI
  4. Residual Income-Another Measure of Performance
    1. Motivation and Residual Income
    2. Divisional Comparison and Residual Income
    3. Transfer Prices




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