tailieunhanh - Lecture Financial and managerial accounting (4/e): Chapter 22 - Wild, Shaw, Chiappetta

Chapter 22 - Decentralization and performance evaluation. After you have read 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; . |