Chapter 13 - Investment centers and transfer pricing. After completing this chapter, you should be able to: Explain the role of managerial accounting in achieving goal congruence; compute an investment center’s return on investment (ROI), residual income (RI), and economic value added (EVA); explain how a manager can improve ROI by increasing either the sales margin or capital turnover;. | Lecture Managerial accounting: Creating value in a dynamic business environment (10th edition): Chapter 13 - Ronald W. Hilton, David E. Platt
