Chapter
Divisional Performance Measurement
Management AccountingSection F: Divisional Performance Measurement (10%)10 marks
6 topics
- Organisations with Multiple divisions, Benefits of Decentralization
- DuPont Analysis
- Divisional Performance Measurement tools – ROI, Residual Income
- Economic Value Added – Definition, EVA Centre, EVA Drivers
- Introduction to Learning Curve
- Balanced Score Card for Variable Pay Management