chap_[管理成本会计]_CGA_MA_Managerial_Accounting__management_accounting_课件.docVIP

chap013_[管理成本会计]_CGA_MA1_Managerial_Accounting__management_accounting_课件 Segment Reporting, Decentralization, and the Balanced Scorecard Chapter 13 Decentralization in Organizations Benefits of Decentralization Top management freed to concentrate on strategy. Lower-level managers gain experience in decision-making. Decision-making authority leads to job satisfaction. Lower-level decisions often based on better information. Lower level managers can respond quickly to customers. Decentralization in Organizations Disadvantages of Decentralization Lower-level managers may make decisions without se