Chapter 9 Concept Questions rev02

Chapter 9 Concept Questions rev02 - A2. Analyze investment...

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CHAPTER 9 DECENTRALIZATION AND PERFORMANCE EVALUATION Conceptual objectives: C1. Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments. C2. Explain controllable costs and responsibility accounting. C3. Explain transfer pricing and methods to set transfer prices. C4. Describe allocation of joint costs across products. Analytical objectives: A1. Analyze investment centers using return on assets, residual income, and balanced scorecard.
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Unformatted text preview: A2. Analyze investment centers using profit margin and investment turnover. Procedural objectives : P1. Prepare departmental income statements and contribution reports. This WORD file contains Learning Objectives as found in the beginning of the relevant chapter of Managerial Accounting / John J. Wild, Ken W. Shaw. --3rd ed.; McGraw-Hill/Irwin. You may save it, edit it, or otherwise use it as a study tool....
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