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Lecture Fundamental accounting principles (21e) - Chapter 21: Cost allocation and performance measurement

Chia sẻ: Ninh An | Ngày: | Loại File: PPT | Số trang:42

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Lecture Fundamental accounting principles (21e) - Chapter 21: Cost allocation and performance measurement. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

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