tailieunhanh - Lecture Fundamentals of cost accounting - Chapter 14: Business unit performance measurement

We described the organization of the firm in chapter 12 by referring to responsibility centers: cost centers, profit centers, and investment centers. In this chapter, we develop and analyze performance measures for investment centers. Recall that in an investment center, managers have responsibility for asset deployment in addition to revenue and cost responsibilities. | Lecture Fundamentals of cost accounting - Chapter 14: Business unit performance measurement