TAILIEUCHUNG - Lecture Managerial accounting for Managers (3e): Chapter 12 - Garrison, Noreen, Brewer

Chapter 12 - Differential analysis: the key to decision making. Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to tell the difference between relevant and irrelevant data and must be able to correctly use the relevant data in analyzing alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations. | Performance Measurement in Decentralized Organizations Chapter 12 Chapter 12: 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. 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. A decentralized organization does not confine decision-making authority to a few top executives; rather, decision-making authority is spread throughout the organization. The advantages of .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Financial statement
• Profitability analysis
• Differential analysis
• Decision making
• Managerial accounting for managers
• 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