TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_17

. nhân viên bán hàng xử lý một đơn đặt hàng trên máy tính hoặc máy tính xách tay]. Cơ sở thu mua, sản xuất, và hậu cần được thông báo ngay lập tức và bắt đầu xử lý đơn đặt hàng. Mỗi giao dịch liên tiếp được nhập vào khi nó xảy ra, đó là, công ty có thể theo dõi thứ tự là trong sản xuất, khi nó rời nhà máy, và khi nào nó sẽ được chuyển giao. | Chapter 18 Responsibility Accounting and Transfer Pricing in Decentralized Organizations 8U1 A. Operational Transactions C. Executive Decision Support Mainframe B. Planning and Analysis Frito Lay s system is built on a relational database. Any information entered into the system is immediately accessible to all users. A. A salesperson processes an order on his or her laptop computer. The purchasing manufacturing and logistics facilities are notified immediately and begin processing the order. Each successive transaction is entered as it occurs that is the company can track where the order is in manufacturing when it left the plant and when it will be delivered. B. At the same time this information is available to the planning and analysis system. This allows the brand manager the channel manager and the area manager to spot trends in consumption. Competitive information from supermarket scanners is also fed into the mix enabling managers to see their markets in wider perspective and to develop appropriate strategies to respond to market needs. C. This information broader and more general in scope becomes instantly available to top management. This allows managers to understand what is going on throughout the company where the firm is losing market share and why. This in turn allows the executive process to enter the picture sooner and with greater impact. source Charles S. Field Directed Decentralization The Frito Lay Story Financial Executive November December 1990 p. 25. Reprinted with permission from Financial Executive copyright 1990 by Financial Executives Institute 10 Madison Avenue . Box 1938 Morristown . 07962. EXHIBIT 18-3 In a decentralized organization top management delegates decision-making authority but retains ultimate responsibility for decision outcomes. Thus a reporting system must be implemented to provide top management with information about as well as the ability to measure the overall accountability of the subunits. This accounting and

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