TAILIEUCHUNG - Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith

This chapter presents internal financial reports and traditional financial measures (. return on investment) and an expanded section on value-based management. Up-to-date material on reward systems, including performance-linked pay is also covered. | Chapter 13 Financial performance measures for investment centres and reward systems Financial measures in investment centres Summary financial measures are the performance of profit centres and investment centres Return on investment (ROI) Residual income (RI) Economic value added (EVA) Return on investment Return on investment (ROI) Used to measure the performance of an investment centre Return on investment Return on investment Invested capital The assets that the investment centre has available to generate profits Return on sales The percentage of each sales dollar that remains as profit after all the expenses are covered Investment turnover The number of sales dollars generated by every dollar of invested capital Return on investment Improving ROI Increase return on sales—increase selling price or sales revenue, or decrease expenses Increase investment turnover by increasing sales revenue or reducing invested capital Actions that are taken with the sole purpose of

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