ch10 - Chapter 10 Decentralization and Performance...

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CHAPTER 10 Chapter 10 – Decentralization and Performance Evaluation Decentralization and Performance Evaluation Learning Objectives 1. Identify the difference between a cost center, a profit center, and an investment center. (Unit 10.1) 2. Prepare a segment margin income statement and evaluate a segment’s financial performance. (Unit 10.2) 3. Evaluate an operating segment or project using return on investment. (Unit 10.3) 4. Evaluate an operating segment or project using residual income and economic value added. (Unit 10.4) 5. Calculate the minimum transfer price between divisions that maximizes corporate income. (APPENDIX) Summary of End of Chapter Material Difficulty: E = Easy, M = Moderate, D = Difficult Bloom: K = Knowledge, C = Comprehension, AP = Application, AN = Analysis, S = Synthesis, E = Evaluation AACSB : A = Analytic, C = Communication, E = Ethics AICPA FN: DM = Decision modeling, RA = Risk Analysis, M = Measurement, R = Reporting, RS = Research, T = Technology AICPA PC: C = Communication, I = Interaction, L = Leadership, P = Professional demeanor, PM = Project Management, PS = Problem Solving and Decision Making, T = Technology IMA: BA = Business applications, BP = Budget Preparation, CM = Cost Management, DA = Decision Analysis, ID = Investment Decisions, PM = Performance Measurement, R = Reporting, SP = Strategic Planning Item L. O. Difficulty Level Minutes to Complete Bloom’s Taxonomy AACSB AICPA FN AICPA PC IMA Ethics Coverage GUIDED UNIT PREPARATION Unit 10.1 1 1 E 2 K C DM PS DA 2 1 M 8 C C DM PS DA 3 1 E 4 K C R C PM 4 1 M 3 E C R C PM 5 1 E 5 K C R C PM Unit 10.2 1 2 E 3 K, C C R C PM 2 2 E 3 K A M PS PM 3 2 M 2 C A R C PM 4 2 D 6 C A R C PM 5 2 D 4 C A R C PM Unit 10.3 1 3 E 2 K A M PS PM 2 3 M 3 K A M PS PM 3 3 M 3 K A M PS PM 4 3 D 4 C A M PS PM Unit 10.4 1 4 M 2 K A M PS PM 2 4 D 6 C A M PS PM 10-1 © itaesem/iStockphoto
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Solutions for Davis & Davis, Managerial Accounting , 2 nd ed. 3 4 M 3 K A M PS PM Item L. O. Difficult y Level Minutes to Complete Bloom’s Taxonomy AACSB AICPA FN AICPA PC IMA Ethics Coverage Appendix 1 5 E 2 K A DM PS DA 2 5 M 8-10 K, C A DM PS DA 3 5 M 2 C A DM PS DA 4 5 D 3 C A DM PS DA EXERCISES 10-1 1 M 10 AP C R C PM 10-2 1 M 8 AP C R C PM 10-3 1 M 6 C C R C PM 10-4 2 E 10 AP A M PS PM 10-5 2 M 15 AP, AN A M PS PM 10-6 2 M 15 AP, AN A M PS PM 10-7 2 M 12 AP, AN A M PS PM 10-8 3 E 12 AP A M PS PM 10-9 3 M 10-12 AP, AN A DM PS PM 10-10 3 M 10-12 AP, AN A DM PS PM 10-11 3 E 10 AP, E A M, DM PS PM 10-12 3 M 20 AP, AN A M, DM PS PM 10-13 3 E 10 AP A M PS PM 10-14 4 M 10-12 AP, AN A M, DM PS PM 10-15 4 M 12 AP, AN A M, DM PS PM 10-16 4 D 8-10 AP, AN A M, DM PS PM 10-17 4 M 5 AP A M PS PM 10-18 4 M 8-10 AP, AN A M, DM PS PM 10-19 3, 4 M 15-20 AN A M PS PM 10-20 3, 4 M 10-12 AP, AN A M PS PM 10-21 5 E 6-8 AP A DM PS PM 10-22 5 M 12 AP, AN A DM PS PM 10-23 5 D 8 AP A DM PS PM 10-24 5 D 8 AP, AN A DM PS PM PROBLEMS 10-25 2 M 15 AP, AN A M, DM PS PM 10-26 2 M 15 AP, AN A M, DM PS PM 10-27 3 M 20 AP, E A M, DM PS PM 10-28 3, 4 M 20 AP, AN, E A M, DM PS PM 10-29 3, 4 D 25-30 AP, AN, E A M, DM PS PM 10-30 5 D 20 AP A M, DM PS PM 10-31 5 D 15 AN A DM PS PM C&C CONTINUING CASE 10-32 3 D 30-35 AP, AN A DM PS PM CASES 10-33 2, 3, 4, 5 D 30-35 AP, AN, E A M, DM PS PC, DA 10-34 2, 3 M 20-25 AP, AN, E E R C BA
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