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Financial&managerial accounting_15e williamshakabettner chap 22

Financial&managerial accounting_15e williamshakabettner chap 22

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Published by mzqace
chap 22 slides
chap 22 slides

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Categories:Types, Business/Law
Published by: mzqace on Dec 20, 2009
Copyright:Attribution Non-commercial

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09/05/2010

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Copyright © 2010 by The McGraw-Hill Companies, Inc. All rightsMcGraw-Hill/Irwin
Responsibility AccountingResponsibility Accountingand Transfer Pricingand Transfer Pricing
Chapter 22
 
The accounting system provides informationabout resources used and outputs achieved.
 
The accounting system provides informationabout resources used and outputs achieved.
 The Need for Information The Need for InformationAbout Responsibility CenterAbout Responsibility CenterPerformancePerformance
This information is used to:
Plan and allocate resources.
Control operations.
Evaluate the performanceof center managers.
22-2
 
CostCenter Cost controlQuantity and qualityof servicesProfitCenter InvestmentCenter Return on assets (ROA)Residual income (RI)
Evaluation Measures
Profitability
Cost Centers, ProfitCost Centers, ProfitCenters, and InvestmentsCenters, and InvestmentsCentersCenters
22-3

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