责任中心和财务管理.pptx

Responsibility Centers and Financial Control;Learning Objective 1;Variances;First-Level Variances;First-Level Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Decomposing Variances;Learning Objective 2;Decentralization;Decentralization;Decentralization;Decentralization;Controlling Operations;Controlling Operations;Learning Objective 3;Responsibility Centers;Responsibility Centers;Responsibility Centers;Responsibility Centers;Responsibility Centers;Responsibility Centers;Learning Objective 4;Evaluating Responsibility Centers;Evaluating Responsibility Centers;Learning Objective 5;Using Segment Margin Reports;Using Segment Margin Reports;Using Segment Margin Reports;Using Segment Margin Reports;Using Segment Margin Reports;Using Segment Margin Reports;Learning Objective 6;Transfer Pricing;Transfer Pricing;Transfer Pricing Interrelationships;Approaches to Transfer Pricing;Approaches to Transfer Pricing;Approaches to Transfer Pricing;Approaches to Transfer Pricing;Approaches to Transfer Pricing;Approaches to Transfer Pricing;Approaches to Transfer Pricing;Approaches to Transfer Pricing;Learning Objective 7;Efficiency and Productivity Elements of ROI;Efficiency and Productivity Elements of ROI;Efficiency and Productivity Elements of ROI;Assessing Return on Investment;Using Economic Value Added;Using Economic Value Added;Learning Objective 8;The Efficacy of Financial Control;The Efficacy of Financial Control;End of Chapter 12