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Lecture Managerial accounting (11E) - Chapter 11: Investment center performance evaluation

Chapter 11 discusses concepts and methods for measuring performance and controlling activities in multidivisional companies that have both manufacturing and non-manufacturing divisions. | Investment Center Performance Evaluation CHAPTER 11 Managerial Accounting 11E Maher/Stickney/Weil PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Chapter 11: Investment Center Performance Evaluation CHAPTER GOAL Chapter 11 discusses concepts and methods for measuring performance and controlling activities in multidivisional companies that have both manufacturing and non-manufacturing divisions. ☼ ☼ Chapter 11 discusses concepts and methods for measuring performance and controlling activities in multidivisional companies that have both manufacturing and non-manufacturing divisions. DIVISION: Definition Is a segment that conducts both production and marketing activities. LO | Investment Center Performance Evaluation CHAPTER 11 Managerial Accounting 11E Maher/Stickney/Weil PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Chapter 11: Investment Center Performance Evaluation CHAPTER GOAL Chapter 11 discusses concepts and methods for measuring performance and controlling activities in multidivisional companies that have both manufacturing and non-manufacturing divisions. ☼ ☼ Chapter 11 discusses concepts and methods for measuring performance and controlling activities in multidivisional companies that have both manufacturing and non-manufacturing divisions. DIVISION: Definition Is a segment that conducts both production and marketing activities. LO 1 The term division refers to a segment that conducts both production and marketing activities. DIVISIONS A division may be a profit center, responsible for revenues and operating costs. A division may also be an investment center, responsible for assets in addition to revenues and operating costs. LO 1 A division may be either a profit center, responsible for both revenues and operating costs, or an investment center, responsible for assets in addition to revenues and operating costs. ADVANTAGES OF DECENTRALIZATION Major advantages of decentralization (authority and responsibility are delegated from top management) include: Enabling local personnel to respond quickly to a changing environment. Freeing top management from detailed operating decisions. Dividing large, complex problems into manageable pieces. Training managers and providing a basis for evaluating their decision-making performance. Motivating ambitious managers. LO 1 Top managers delegate or decentralize .