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Horngren Ima16 stppt10
Horngren Ima16 stppt10
Management Control
in Decentralized Organizations
Benefits of decentralization:
Costs of decentralization:
1 2
Responsibilities Autonomy
Incentives. . .
Motivational Rewards
Criteria
Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 10 - 14
Motivation, Performance, and Rewards
Cost of measuring
Incentive Risk
performance
Total assets
Total assets employed
Total assets less current liabilities
Stockholders’ equity
It is transferred to a division in
Germany with a 40% income tax rate.