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IntroductiontoManagementAccountingFIFTEENTHEDITIONCharlesT.Horngren,StanfordUniversityGaryL.Sundem,UniversityofWashington–SeattleWilliamO.Stratton,DixieStateCollegeofUtahDavidBurgstahler,UniversityofWashington–SeattleJeffSchatzberg,UniversityofArizona
IntroductiontoManagementAccountingChapter10ManagementControl
inDecentralizedOrganizations
Chapter10LearningObjectives1.Definedecentralizationandidentifyitsexpectedbenefitsandcosts.2.Distinguishbetweenresponsibilitycentersanddecentralization.3.Explainhowthelinkingofrewardstoresponsibility-centerperformancemetricsaffectsincentivesandrisk.4.ComputeROI,economicprofit,andeconomicvalueadded(EVA)andcontrastthemascriteriaforjudgingtheperformanceoforganizationsegments.
Chapter10LearningObjectives5.Comparetheadvantagesanddisadvantagesofvariousbasesformeasuringtheinvestedcapitalusedbyorganizationsegments.6.Definetransferpricesandidentifytheirpurpose.7.Statethegeneralrulefortransferpricinganduseittoassesstransferpricesbasedontotalcosts,variablecosts,andmarketprices.8.Identifythefactorsaffectingmultinationaltransferprices.9.Explainhowcontrollabilityandmanagementbyobjectives(MBO)aidtheimplementationofmanagementcontrolsystems.
DecentralizationThedelegationoffreedomtomakedecisionsiscalleddecentralization.Theprocessbywhichdecisionmakingisconcentratedwithinaparticularlocationorgroupiscalledcentralization.LearningObjective1Theprocessbywhichdecisionmakingisconcentratedwithinaparticularlocationorgroupiscalledcentralization.
CostsandBenefitsBenefitsofdecentralization:Lower-levelmanagershavethebestinformationconcerninglocalconditions.Itpromotesmanagementskillswhich,inturn,helpsensureleadershipcontinuity.Managersenjoyhigherstatusfrombeingindependentandthusarebettermotivated.
CostsandBenefitsC
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