Accounting Business Reporting for Decision Making

CHAPTER 14 Performance measurement 567 The directors of the company have decided to spend some time thinking about their strateg ...

568 Accounting: Business Reporting for Decision Making success of the entity. Walsh (1996) argues that it is important not only ...

CHAPTER 14 Performance measurement 569 14.2 Divisional performance measurement LEARNING OBJECTIVE 14.2 Outline common organisati ...

570 Accounting: Business Reporting for Decision Making Functional Geographical Enterprise Geographical and functional Board Manu ...

CHAPTER 14 Performance measurement 571 When evaluating the performance of divisions, controllable and non-controllable revenues ...

572 Accounting: Business Reporting for Decision Making Pricing guide The second objective of preparing divisional performance re ...

CHAPTER 14 Performance measurement 573 TABLE  14.3 Fun Hats Company — divisional performance report with common costs allocated ...

574 Accounting: Business Reporting for Decision Making VALUE TO BUSINESS • The organisational structure of an entity is design ...

CHAPTER 14 Performance measurement 575 Return on investment for a division The formula for return on investment (ROI) is: Return ...

576 Accounting: Business Reporting for Decision Making It is useful to conduct the above analysis on divisions and other entitie ...

CHAPTER 14 Performance measurement 577 ILLUSTRATIVE EXAMPLE 14.5 Residual income In our example, the RI for each ...

578 Accounting: Business Reporting for Decision Making The use of profit after tax (PAT) takes into account all returns to the d ...

CHAPTER 14 Performance measurement 579 The advantages of using the EVA as a performance indicator are similar to those for resid ...

580 Accounting: Business Reporting for Decision Making It may encourage the premature disposal of assets to ensure that the late ...

CHAPTER 14 Performance measurement 581 for definitions of these environmental indicators. The ISO 14031, updated in 2013, specif ...

582 Accounting: Business Reporting for Decision Making The numerator in the indicator is related to the economic dimension while ...

CHAPTER 14 Performance measurement 583 gas was burnt) causing sea levels to rise significantly. This has not been accounted for ...

584 Accounting: Business Reporting for Decision Making vegetation and it was clear that 75 per cent of farmers were not meeting ...

CHAPTER 14 Performance measurement 585 14.5 Individual performance measurement LEARNING OBJECTIVE 14.5 Discuss the issues surrou ...

586 Accounting: Business Reporting for Decision Making FIGURE 14.7 (continued) 2015 Salary and fees Bonus Other^1 Superannuation ...