ResponsibilityAccountingTransferPricing推荐(34页).pptVIP

Decentralization, Responsibility Centers, and Transfer Pricing;Centralization and Decentralization Spectrum;Decentralization in Organizations;Decentralization in Organizations;Decentralization and Segments;Cost, Profit, and Investments Centers;Cost, Profit, and Investments Centers;Cost, Profit, and Investments Centers;Cost, Profit, and Investments Centers;Return on Investment (ROI) Formula;Return on Investment (ROI) Formula;Controlling the Rate of Return;Controlling the Rate of Return;Return on Investment (ROI) Formula;Criticisms of ROI;The Balanced Scorecard;Criticisms of ROI;Criticisms of ROI;Criticisms of ROI;Residual Income - Another Measure of Performance;Residual Income;Residual Income;Motivation and Residual Income; Company As return on investment (ROI) is: A) 36%. B) 20%. C) 15%. D) 4%. ; The following data are available for the South Division of Redride Products, Inc. and the single product it makes: ? Unit selling price $20 Variable cost per unit $12 Annual fixed costs $280,000 Average operating assets $1,500,000 ? How many units must South sell each year to have an ROI of 16%? A) 240,000. B) 1,300,000. C) 65,000. D) 52,000. ; All other things equal, a companys return on investment (ROI) would generally increase when: A) sales decrease. B) average operating assets increase. C) operating expenses increase. D) operating expenses decrease. ;TRANSFER PRICING;TRANSFER PRICING – Some Points; Production capacity (number of batteries) 300,000 Selling price per battery to outsiders $ 40 Variable costs per battery $ 18 Fixed costs per battery (based on capacity) $ 7 ? Barker Company has a Vehicle Division that could use this battery in its forklift trucks. The Vehicle Division would like to buy 50,000 batteries per year. It is presently buying these batteries from an outside supplier for $39 per battery.;From the standpoint of the entire company, no transfe