References

https://www.referenceforbusiness.com/management/Log-Mar/Management-Control.html

https://www.strategyand.pwc.com/gx/en/insights/2017/strategic-performance-
measurement.html#:~:text=SPM%20is%20an%20approach%20that,simple%20and%20intuitive
%20performance%20measures.

https://www.managementstudyguide.com/centralization_decentralization.htm

https://www.investopedia.com/terms/b/business-segment-reporting.asp

https://smallbusiness.chron.com/advantages-decentralized-organizational-structure-603.html

https://kalyan-city.blogspot.com/2010/07/decentralisation-advantages-and.html

https://www.researchgate.net/publication/
313429946_The_effectiveness_of_strategic_performance_measurement_systems

https://www.reliableplant.com/Read/140/performance-measurement

https://www.yourarticlelibrary.com/accounting/responsibility-reporting-for-cost-and-profit-centres/
52900

https://www.investopedia.com/terms/c/cost-center.asp

https://www.google.com/search?q=profitability+analysis+example&sxsrf=ALeKk027u1Zmxw7at2q0F-
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https://www.investopedia.com/terms/r/returnoninvestment.asp#:~:text=Return%20on%20Investment
%20(ROI)%20is,relative%20to%20the%20investment's%20cost.

https://www.investopedia.com/terms/e/eva.asp#:~:text=Economic%20value%20added%20(EVA)
%20is,taxes%20on%20a%20cash%20basis.

https://www.investopedia.com/terms/r/residualincome.asp

https://www.accountingtools.com/articles/2017/5/13/revenue-center

https://bizfluent.com/how-7942035-calculate-transfer-prices-management-accounting.html

https://www.researchgate.net/publication/265072839_Market_Price-
Based_Transfer_Price_Systems_Empirical_Evidence_for_Effectiveness_and_Preconditions/fulltext/
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https://bizfluent.com/about-6299442-definition-cost-based-transfer-pricing.html

https://www.investopedia.com/terms/v/variablecost.asp

https://www.investopedia.com/terms/f/full-costing.asp
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measures-of-cost/#:~:text=Lessons%20from%20Alternative%20Measures%20of%20Cost,own
%20insights%20for%20the%20firm.