管理会计（第10版） 课件 Chapter 11 Measuring divisional performance.ppt

Chapter11MeasuringdivisionalperformanceManagementAccountingforDecisionMakersTenthEdition

LEARNINGOUTCOMESYoushouldbeableto:IdentifythemajormethodsofmeasuringtheperformanceofoperatingdivisionsanddivisionalmanagersandassesstheusefulnessofsuchmethodsDiscussthepotentialadvantagesanddisadvantagesforabusinessofadoptingadivisionalstructureExplaintheincreasingimportanceofnon-financialmeasuresinmanagingabusinessandhowtheymaybeusedfordecision-makingpurposesDescribetheproblemsofdeterminingtransferpricesbetweendivisionsandoutlinethemethodsusedinpractice

TypesofresponsibilitycentresInvestmentcentresProfitcentresCostcentres

SavillsplcSavillsNorthAmericaSavillsUKSavillsEuropeSavillsAsiaPacificSavillsInvestmentManagementSource:Savillsplc,savills.co.uk,accessed26October2016.Figure11.1TheorganisationalchartforSavillsplc

Figure11.2AdvantagesofdivisionalisationManagementdevelopmentAdvantages

of

divisionalisationManagementmotivationStrategicrolefortopmanagersSpecialistknowledgeExploitingmarketinformationTimelydecisions

CompetitionbetweendivisionsManagement‘perks’IncreasingcostsGoal

conflictRiskavoidanceDisadvantagesofdivisionalisationFigure11.3Disadvantagesofdivisionalisation

Householdappliancesdivisionalincomestatementforlastyear￡m980(490)490(130)360(150)210(80)130Variableexpenses ContributionControllabledivisionalfixedexpenses ControllableprofitNon-controllabledivisionalfixedexpensesDivisionalprofitbeforecommonexpensesApportionedcostofcommonexpensesDivisionalprofitfortheperiodSalesrevenue

Source:Drury,C.andEl-Shishini,E.(2005)DivisionalPerformanceMeasurement:AnExaminationofPotentialExplanatoryFactors,CIMAResearchReport,August,p.32.405030201004480–56–1011–1516–2021–25Frequency%26–3030+Costofcommonresou