» Từ khóa: performance measurement

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Lecture Managerial accounting (14/e) - 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.

15 p fbu 23/06/2016 184 2

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Performance measurement, Decentralized organizations
Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith

This chapter presents internal financial reports and traditional financial measures (e.g. 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.

30 p fbu 23/02/2016 211 2

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance measures, Return on investment

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