TAILIEUCHUNG - Lecture Managerial accounting - Chapter 10: Decentralization and performance evaluation

After studying this chapter you will be able to understand: Centralized versus decentralized organizations, segment evaluation, return on investment, residual income and eva®, transfer pricing. | DECENTRALIZATION AND PERFORMANCE EVALUATION © itaesem/iStockphoto CHAPTER 10 THE SUM OF THE PARTS Three years of losses for Centex Yarns’ Nylon Fibers Division How long will management let this go on? What information would help Monica make her case? CENTRALIZED VERSUS DECENTRALIZED ORGANIZATIONS Unit Unit Unit © Tomwang112 / iStockphoto Unit 10 1 . DECENTRALIZATION Pushes decision making and responsibility down the organization chart to lower level managers Requires a way to evaluate the decentralized managers and the segments of the business they manage Runs along a continuum THE DECENTRALIZATION CONTINUUM CENTRALIZED DECENTRALIZED Decision making authority is at the top Decision making authority is delegated to lower level managers Where do you want to be? EFFECTS OF DECENTRALIZATION ADVANTAGES Better information for operational decisions More timely information for operational decisions Develops decision making skills for future Gives top managers time to .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Process costing
• Standard costing systems
• Performance evaluation
• Decentralized organizations
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost