Responsibility Centers and Transfer Pricing(英文版)(ppt 34页)
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Responsibility Centers and Transfer Pricing(英文版)内容提要：
Decentralization and Segments
A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. A segment can be . . .
Controlling the Rate of Return
Regal’s manager was able to increase sales to $600,000 which increased net operating income to $42,000.
There was no change in the average operating assets of the segment.
Criticisms of ROI
In the absence of the balanced
scorecard, management may
not know how to increase ROI.
Managers often inherit many
committed costs over which
they have no control.
Managers evaluated on ROI
may reject profitable
investment opportunities.
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