chap013_[管理成本会计]_CGA_MA1_Managerial_Accounting__management_accounting_课件.pdf

Segment Reporting, Decentralization, and the Balanced Scorecard Chapter 13 © 2012 McGraw-Hill Education (Asia) Decentralization in Organizations Benefits of Top management Top management Decentralization freed to concentrate freed to concentrate on strategy. on strategy. Lower-level managers Lower-level managers gain experience in gain experience in decision-making. decision-making. Decision-making Decision-making authority leads to authority leads to job satisfaction. Lower-level decisions job satisfaction. Lower-level decisions often based on often based on better information. better information. Lower level managers Lower level managers can respond quickly can respond quickly to customers.