ACC513 Managerial Accounting Lesson 5 –Investment Center Performance Evaluation and Incentive Issues Introduction This lesson discusses concepts and methods of measuring performance and controlling activities in multidivision organizations. Return on investment (ROI) as a performance measure is interpreted. Further, divisional organizations engage in transfer pricing. These rules are introduced and the behavioral issues are analyzed. The economic consequences of multinational transfer prices are explained. There are incentive issues in allocating costs to divisions when measuring divisional performances. The contribution approach to divisional reporting improves management decisions. ROI is compared to economic value added. Students will explore issues in the design Read More …
Tag: ACC513 – Managerial Accounting Assignment Questions
ACC513–Managerial Accounting Assignment Questions and Answers for All Lessons
ACC513 – Managerial Accounting Assignment ACC513 Managerial Accounting. Course Syllabus. Introduction This syllabus contains the Lesson Assignments for the above referenced course. Introduction This syllabus contains the Lesson Assignments for the above referenced course. Managerial accounting deals with providing information to individuals inside the organization. This process is driven by the information needs of the individuals involved in the decision process. In contrast, financial accounting deals with preparing general purpose reports for persons outside an organization and is heavily constrained by standard setting, regulatory and tax authorities. Financial accounting statements are also required to be audited by independent accountants. Get Read More …