方案I无剩余生产能力.pptVIP

Let’s transfer some of yourcapital to me so that my rateof return will be higher! 请把您的资产转移一部分给我， 以提高我的收益率。 5 6 9 10 17 9 14 10 7 25 26 27 28 38 29 35 40 ($100,000 – $0) ÷ 10 = $10,000 per year Gross or Net Book Value账面总价值或账面净值 $100,000 – $10,000 = $90,000 net book value账面净值 Gross or Net Book Value账面总价值或账面净值 $15,000 ÷ $100,000 = 15% $15,000 ÷ $90,000 = 16.67% Gross or Net Book Value账面总价值或账面净值 The ROI increases each year using net book value even though no operating changes take place. 如果以账面净值来计算，即使公司的经 营状况不发生变化，投资收益率ROI也会逐年提高。 Gross or Net Book Value账面总价值或账面净值 Since older assets, with lower net bookvalues, result in higher ROI, managers arediscouraged from investing in new assets. 由于旧资产的净值相对较低，使得ROI的计算 结果就高，这会影响经理们投资新资产的兴趣。 Gross or Net Book Value账面总价值或账面净值 Measuring Investment Center Income投资中心利润的计量 Division managers should be evaluated on profit margin they control.需要对部门经理所能控制的边际利润进行评估。 Exclude these costs: 下列成本不包括在内： Costs traceable to the division but not controlled by the division manager. 属于该部门但部门经理不能控制的成本。 Common costs incurred elsewhere and allocated to the division. 分配给该部门的其他间接成本。 The key issue is controllability. 关键在于成本的可控性。 Inflation: Historical Cost versusCurrent-Value Accounting通货膨胀：历史成本与现值核算 Use of current-value accounting impacts the amount of: 使用现值核算将影响到： Invested capital.投资额 Income. 利润 Other Issues in Segment Performance Evaluation部门业绩评估中的其他问题 Short-run performance measures versus long-run performance measures.短期运营业绩计量与长期运营业绩计量问题。 Importance of nonfinancial information.非财务信息的重要性： Market position. 市场地位 Product leadership. 产品领先性 Productivity. 生产率 Employee attitudes. 员工状况 Measuring Performance in Nonprofit Organizations非盈利组织的业绩计量 Since income is not the primary measure of performance innonprofit organizations, performance measures other thanROI and residual income are used. 由于利润不是非盈利组织的基本业绩计量指标， 因此，也不能采用ROI和剩余收益指标。 Transfer Pricing 转移价格 Let’s change topics! 下面我们换个主题！ Transfer Pricing转移价格 The amount charged whe