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Lecture Management accounting (5/e): Chapter 13 - Kim Langfield-Smith

Chapter 13 - Financial performance measures for investment centres, and reward systems. In this chapter, you will learn: Financial measures in investment centres, return on investments, residual income, measuring profit and invested capital, measures of shareholder value, reward systems, theories of motivation, performance-related reward systems. | Chapter 13 Financial performance measures for investment centres, and reward systems 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Financial measures in investment centres Return on investments Residual income Measuring profit and invested capital Measures of shareholder value Reward systems Theories of motivation Performance-related reward systems 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Financial measures in investment centres Focus on summary profit-based measures used to evaluate the performance of profit centres and investment centres Return on investment (ROI) Residual income (RI) Economic value added (EVA) 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim . | Chapter 13 Financial performance measures for investment centres, and reward systems 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Financial measures in investment centres Return on investments Residual income Measuring profit and invested capital Measures of shareholder value Reward systems Theories of motivation Performance-related reward systems 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Financial measures in investment centres Focus on summary profit-based measures used to evaluate the performance of profit centres and investment centres Return on investment (ROI) Residual income (RI) Economic value added (EVA) 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Return on investment 13- Return on investment (ROI) Used to measure the performance of an investment centre Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith (cont.) Return on investment (cont.) 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith (cont.) Return on investment (cont.) Invested capital The assets that the investment centre has available to generate profits Return on sales The percentage of each sales dollar that remains as profit after all the expenses are covered Investment turnover The number of sales dollars generated by every dollar of invested capital 13- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith (cont.) Return on investment (cont.) Improving ROI .