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What are three common measures of performance in divisions?
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What is a cost centre?
A responsibility centre with no income generated; manager assessed on cost control.
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What is a revenue centre?
A responsibility centre where the manager is responsible for achieving target sales.
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What defines a profit centre?
A centre where the manager is responsible for profits through cost control and income maximization.
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What is an investment centre?
A centre where the manager contributes to ROI by controlling profits and investments.
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What is the formula for Return on Investment (ROI)?
ROI = profit / divisional investment
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What is the formula for Residual Income (RI)?
RI = Profit – (required rate of return x divisional investment)
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What does the balanced scorecard approach?
Whole-organisation performance measurement
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What are the common forms of divisional performance measurement?
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What does a divisional performance report show?
Incomes and expenses relevant to each division, and then deducts a share of common costs
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What are common costs?
Costs not specific to a division, incurred by the whole entity
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What should be considered before closing a division?
Division’s contribution and allocation of common costs
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What is a key factor in deciding to close a division?
Impact on total income and common costs
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What happens to common costs if a division is closed?
They usually remain unchanged
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What is the divisional performance report used for?
To analyze the financial performance of divisions.
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What are the common costs included in the analysis?
Casual wages, cleaning, rent, advertising.
在这里浏览你的卡片，或 sign up to study with spaced repetition.
What are three common measures of performance in divisions?
What is a cost centre?
A responsibility centre with no income generated; manager assessed on cost control.
What is a revenue centre?
A responsibility centre where the manager is responsible for achieving target sales.
What defines a profit centre?
A centre where the manager is responsible for profits through cost control and income maximization.
What is an investment centre?
A centre where the manager contributes to ROI by controlling profits and investments.
What is the formula for Return on Investment (ROI)?
ROI = profit / divisional investment
What is the formula for Residual Income (RI)?
RI = Profit – (required rate of return x divisional investment)
What does the balanced scorecard approach?
Whole-organisation performance measurement
What are the common forms of divisional performance measurement?
What does a divisional performance report show?
Incomes and expenses relevant to each division, and then deducts a share of common costs
What are common costs?
Costs not specific to a division, incurred by the whole entity
What should be considered before closing a division?
Division’s contribution and allocation of common costs
What is a key factor in deciding to close a division?
Impact on total income and common costs
What happens to common costs if a division is closed?
They usually remain unchanged
What is the divisional performance report used for?
To analyze the financial performance of divisions.
What are the common costs included in the analysis?
Casual wages, cleaning, rent, advertising.
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