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Published date
03/31/2009
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documents in English
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presentations
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36 slides
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Responsibility accounting and evaluation of divisional performance

  1. Responsibility accounting and evaluation of divisional performance
  2. Centralization vs Decentralization
  3. Benefits and costs of decentralized organizations
  4. An overview of Return On Investment (ROI)
    1. Various factors of ROI
  5. Problem with Residual Income
  6. Economic Value Added (EVA) as a Performance Measure
  7. Alternatives to ROI, Residual Income and EVA
  8. Conclusion

This presentation will start with a comparison between centralization and decentralization. From there it will go into a look at the benefits and costs of a decentralized organization before moving onto responsibility accounting along with control and performance evaluations. it will then examine responsibility centers and measuring management performance. It will also look at returns on investment and the factors underlining the same. It will then move onto residual income and economic value added. Then it will present the four basic balanced scorecard perspectives along with an explanation for what a balance scorecard is. It will finally move towards customer value and financial performances also.

[...] Decentralization Benefits And Costs Of A Decentralized Organization Benefits Managers = Specialists Decision Making Autonomy = Managerial Training Decision Making Authority = Greater Motivation Delegating = Time Relief Empowering Employees = Knowledge & Expertise Delegating = Timely Responses to Opportunities & Problems Costs Managers’ narrow focus is not consistent with organization’s overall goals Narrow Focus = Tendency to ignore the consequences of actions on other units Some tasks or services may be duplicated unnecessarily Decentralized Organizations And Responsibility Accounting Decentralized Organizations And Responsibility Accounting Responsibility Accounting, control, and performance evaluation To create responsibility accounting, i.e. [...]


[...] Decentralization Benefits And Costs Of A Decentralized Organization Benefits Managers = Specialists Decision Making Autonomy = Managerial Training Decision Making Authority = Greater Motivation Delegating = Time Relief Empowering Employees = Knowledge & Expertise Delegating = Timely Responses to Opportunities & Problems Costs Managers’ narrow focus is not consistent with organization’s overall goals Narrow Focus = Tendency to ignore the consequences of actions on other units Some tasks or services may be duplicated unnecessarily Decentralized Organizations And Responsibility Accounting Decentralized Organizations And Responsibility Accounting Responsibility Accounting, control, and performance evaluation To create responsibility accounting, i.e. [...]


[...] Decentralization Benefits And Costs Of A Decentralized Organization Benefits Managers = Specialists Decision Making Autonomy = Managerial Training Decision Making Authority = Greater Motivation Delegating = Time Relief Empowering Employees = Knowledge & Expertise Delegating = Timely Responses to Opportunities & Problems Costs Managers’ narrow focus is not consistent with organization’s overall goals Narrow Focus = Tendency to ignore the consequences of actions on other units Some tasks or services may be duplicated unnecessarily Decentralized Organizations And Responsibility Accounting Decentralized Organizations And Responsibility Accounting Responsibility Accounting, control, and performance evaluation To create responsibility accounting, i.e. [...]

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