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Yeni Kuswanto - 1419104044 - Tugas Resume Pertemuan 10 Dan 11
Yeni Kuswanto - 1419104044 - Tugas Resume Pertemuan 10 Dan 11
Responsibility Accounting is a system that measures the result of each responsibility center and
compares those results with some measure of ecpected or budgeeted outcome.
1. Cost center
2. Revenue center
3. Profit center
4. Investment center
Residual income is the diffrence between operating income and the minimum dollar return required
on a company’s operating assets.
Economic value added is after-tax operating profit minus the total annual cost of capital.
Trannsfer Pricing : The transferred good is revenue to the selling division and cost to the buying
division. This value is called transfer pricing.