16 cards generated

덱이 사라지기 전에 저장해 둬

이 플래시카드는 아직 저장되지 않았어 — 페이지를 나가면 사라져. 무료 계정을 만들면 저장되고 아래 기능들도 모두 이용할 수 있어.

저장하고 공부하기

Save this deck to your account
Study with spaced repetition
Export to Anki (.apkg) or PDF

더 크고 더 나은 생성

Process documents up to 100 pages
Images extracted from your PDFs
Sharper text extraction & a more advanced AI model

Topic 9 Performance Measurement

공개

1 / 16 Q&A

What are three common measures of performance in divisions?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

2 / 16 Q&A

What is a cost centre?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

3 / 16 Q&A

What is a revenue centre?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

4 / 16 Q&A

What defines a profit centre?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

5 / 16 Q&A

What is an investment centre?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

6 / 16 Q&A

What is the formula for Return on Investment (ROI)?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

7 / 16 Q&A

What is the formula for Residual Income (RI)?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

8 / 16 Q&A

What does the balanced scorecard approach?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

9 / 16 Q&A

What are the common forms of divisional performance measurement?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

10 / 16 Q&A

What does a divisional performance report show?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

11 / 16 Q&A

What are common costs?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

12 / 16 Q&A

What should be considered before closing a division?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

13 / 16 Q&A

What is a key factor in deciding to close a division?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

14 / 16 Q&A

What happens to common costs if a division is closed?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

15 / 16 Q&A

What is the divisional performance report used for?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

16 / 16 Q&A

What are the common costs included in the analysis?

Click to reveal

여기에서 카드를 살펴보거나 sign up to study with spaced repetition.

Flashcards in this deck (16)

검색 중...

What are three common measures of performance in divisions?
- Profit
- Return on Investment (ROI)
- Residual Income (RI)
performance_measures business_success
What is a cost centre?

A responsibility centre with no income generated; manager assessed on cost control.

responsibility_centres cost_centre
What is a revenue centre?

A responsibility centre where the manager is responsible for achieving target sales.

responsibility_centres revenue_centre
What defines a profit centre?

A centre where the manager is responsible for profits through cost control and income maximization.

responsibility_centres profit_centre
What is an investment centre?

A centre where the manager contributes to ROI by controlling profits and investments.

responsibility_centres investment_centre
What is the formula for Return on Investment (ROI)?

ROI = profit / divisional investment

roi performance_measures
What is the formula for Residual Income (RI)?
RI = Profit – (required rate of return x divisional investment)
- takes into account the organization's required rate of return, and deducts a charge for capital from divisional contribution
ri performance_measures
What does the balanced scorecard approach?

Whole-organisation performance measurement

management performance
What are the common forms of divisional performance measurement?
- Functional (e.g marketing, operations)
- Divisional
- Location/Region
- Product/Service
management performance
What does a divisional performance report show?

Incomes and expenses relevant to each division, and then deducts a share of common costs

finance reporting
What are common costs?

Costs not specific to a division, incurred by the whole entity

finance costs
What should be considered before closing a division?

Division’s contribution and allocation of common costs

management decision-making
What is a key factor in deciding to close a division?

Impact on total income and common costs

management decision-making
What happens to common costs if a division is closed?

They usually remain unchanged

finance costs
What is the divisional performance report used for?

To analyze the financial performance of divisions.

finance analysis report
What are the common costs included in the analysis?

Casual wages, cleaning, rent, advertising.

finance common_costs

덱이 사라지기 전에 저장해 둬

Topic 9 Performance Measurement

정보

학습하기

내보내기

편집

관리

Flashcards in this deck (16)