TAILIEUCHUNG - Lecture Managerial accounting (15/e): Chapter 11 - Garrison, Noreen, Brewer

Chapter 11 - Performance measurement in decentralized organizations. Managers in large organizations have to delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations. | Performance Measurement in Decentralized Organizations Chapter 11 Decentralization in Organizations Benefits of Decentralization Top management freed to concentrate on strategy. Lower-level decisions often based on better information. Lower level managers can respond quickly to customers. Lower-level managers gain experience in decision-making. Decision-making authority leads to job satisfaction. Decentralization in Organizations Disadvantages of Decentralization Lower-level managers may make decisions without seeing the “big picture.” May be a lack of coordination among autonomous managers. Lower-level manager’s objectives may not be those of the organization. May be difficult to spread innovative ideas in the organization. Responsibility Accounting Responsibility Center Cost Center Profit Center Investment Center Cost, profit, and investment centers are all known as responsibility centers. Cost Center A segment whose manager has control over costs, but not over revenues or .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Financial statement
• Profitability analysis
• Performance measurement
• Decentralized organizations
• Managerial accounting for managers
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• 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