tailieunhanh - Lecture Management accounting (5/e): Chapter 12 - Kim Langfield-Smith

Chapter 12 - Financial performance reports and transfer pricing. After completing this unit, you should be able to: Decentralisation and responsibility accounting, responsibility centres, new developments in organisational structuring, financial performance reports, transfer pricing. | Chapter 12 Financial performance reports and transfer pricing 12- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Decentralisation and responsibility accounting Responsibility centres New developments in organisational structuring Team-based structures and shared services Financial performance reports Transfer pricing 12- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Decentralisation and responsibility accounting Decentralisation The restructuring of the organisation into units, such as units and departments, each with specific operations and decision-making responsibilities Responsibility accounting Assigning responsibility to managers to run particular units of the organisation Helps to reinforce the advantages of decentralisation Goal congruence helps ensure that . | Chapter 12 Financial performance reports and transfer pricing 12- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Decentralisation and responsibility accounting Responsibility centres New developments in organisational structuring Team-based structures and shared services Financial performance reports Transfer pricing 12- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Decentralisation and responsibility accounting Decentralisation The restructuring of the organisation into units, such as units and departments, each with specific operations and decision-making responsibilities Responsibility accounting Assigning responsibility to managers to run particular units of the organisation Helps to reinforce the advantages of decentralisation Goal congruence helps ensure that decentralised organisations are effective Consistency between managers’ personal goals and the goals of the organisation 12- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Decentralisation Benefits Managers of units have better local information about markets and operations to enable them to manage their areas more effectively Provides managerial training for future higher-level managers May lead to greater motivation and job satisfaction for unit managers Allows corporate managers more time for strategic issues Delegation allows the organisation to react more quickly to opportunities and problems as they arise 12- (cont.) Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Decentralisation (cont.) Negative consequences Managers may focus too narrowly on their own unit’s performance rather than

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