tailieunhanh - Lecture Fundamental accounting principles (20/e): Chapter 21 - Wild, Shaw, Chiappetta

Chapter 21 - Cost allocation and performance measurement. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover. | Lecture Fundamental accounting principles (20/e): Chapter 21 - Wild, Shaw, Chiappetta