chapter24 - CHAPTER 23(FIN MAN CHAPTER 8(MAN PERFORMANCE EVALUATION FOR DECENTRALIZED OPERATIONS Number EO23(8-1 EO23(8-2 EO23(8-3 EO23(8-4 EO23(8-5

chapter24 - CHAPTER 23(FIN MAN CHAPTER 8(MAN PERFORMANCE...

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389 CHAPTER 23 (FIN MAN); CHAPTER 8 (MAN) PERFORMANCE EVALUATION FOR DECENTRALIZED OPERATIONS Number Objective Description Difficulty Time AACSB IMA SS GL EO23(8)-1 23-2 Easy 5 min Analytic Performance Measurement EO23(8)-2 23-2 Easy 5 min Analytic Performance Measurement EO23(8)-3 23-3 Easy 5 min Analytic Performance Measurement EO23(8)-4 23-3 Easy 5 min Analytic Performance Measurement EO23(8)-5 23-3 Easy 5 min Analytic Performance Measurement EO23(8)-6 23-4 Easy 5 min Analytic Performance Measurement EO23(8)-7 23-4 Easy 5 min Analytic Performance Measurement EO23(8)-8 23-4 Easy 5 min Analytic Performance Measurement EO23(8)-9 23-4 Easy 5 min Analytic Performance Measurement EO23(8)-10 23-4 Easy 5 min Analytic Performance Measurement EO23(8)-11 23-4 Easy 5 min Analytic Performance Measurement EO23(8)-12 23-5 Easy 5 min Analytic Performance Measurement EO23(8)-13 23-5 Easy 5 min Analytic Performance Measurement EO23(8)-14 23-5 Easy 5 min Analytic Performance Measurement EO23(8)-15 23-5 Easy 5 min Analytic Performance Measurement PE23(8)-1A 23-2 Budgetary performance Easy 5 min Analytic Performance Measurement PE23(8)-1B 23-2 Budgetary performance Easy 5 min Analytic Performance Measurement PE23(8)-2A 23-3 Service department charges Easy 5 min Analytic Performance Measurement PE23(8)-2B 23-3 Service department charges Easy 5 min Analytic Performance Measurement PE23(8)-3A 23-3 Income from operations Easy 5 min Analytic Performance Measurement PE23(8)-3B 23-3 Income from operations Easy 5 min Analytic Performance Measurement PE23(8)-4A 23-4 Profit margin, invest- ment turnover, and rate of return on investment Easy 10 min Analytic Performance Measurement PE23(8)-4B 23-4 Profit margin, invest- ment turnover, and rate of return on investment Easy 10 min Analytic Performance Measurement PE23(8)-5A 23-4 Residual income Easy 5 min Analytic Performance Measurement
390 Number Objective Description Difficulty Time AACSB IMA SS GL PE23(8)-5B 23-4 Residual income Easy 5 min Analytic Performance Measurement PE23(8)-6A 23-5 Transfer pricing Easy 10 min Analytic Performance Measurement PE23(8)-6B 23-5 Transfer pricing Easy 10 min Analytic Performance Measurement Ex23(8)-1 23-2 Budget performance reports for cost centers Moderate 15 min Analytic Performance Measurement Ex23(8)-2 23-3 Divisional income statements Easy 15 min Analytic Performance Measurement Ex23(8)-3 23-3 Service department charges and activity bases Easy 5 min Analytic Performance Measurement Ex23(8)-4 23-3 Activity bases for service department charges Moderate 15 min Analytic Performance Measurement Ex23(8)-5 23-3 Service department charges Moderate 20 min Analytic Performance Measurement Ex23(8)-6 23-3 Service department charges and activity bases Moderate 30 min Analytic Performance Measurement Ex23(8)-7 23-3 Divisional income statements with service department charges Moderate 20 min Analytic Performance Measurement Exl Ex23(8)-8 23-3 Corrections to service department charges Moderate 30 min Analytic Performance Measurement Exl Ex23(8)-9 23-3, 23-5 Profit center respon- sibility reporting Moderate 30 min Analytic Performance

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