tailieunhanh - 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 .

• Kế toán - Kiểm toán
• Management accounting
• Lecture Management accounting
• Management accounting information
• Financial accounting
• Costing systems
• Financial performance
• Management accountants
• Business environment
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Managerial accounting
• Management accounting systems
• Environmental management accounting
• Cst accounting in action
• Management cost accounting
• Accounting for management
• Cost accounting in action
• Advanced fraud
• Managing resources
• Australian organisations
• Emphasis on cost
• Managing value
• Social management accounting
• Corporate social responsibility
• Paper F2
• Revision kit 2016
• Document management accounting
• Management accounting Review
• Implementation of management accounting
• Study text 2016
• Tiếng Anh kinh doanh
• F2 Management Accounting
• ACCA Paper F2
• Paper F2 Management Accounting
• Book ACCA Management Accounting
• Lecture Advanced management accounting
• Bài giảng Kế toán quản trị nâng cao
• Advanced management accounting
• Inflation accounting
• Current purchasing power method
• Current cost accounting method