Module 10

Decentralized Organizations and Responsibility Accounting

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10.0 A Brief Look Inside the Module

A brief intoduction to the module about the processes, structures, issues and techniques to motivate managers by evaluatig the performance of business segments.

10.1 Controlling Processes

Introducing the final conceptual framework. Controlling processes to gather information for imporving performance.

10.2 Key Issues and Terminology

An overview of Why decentralized organizations are created and the introduction of Global Junk Food, Inc. organization chart.

10.3 Segment Reporting

Global Junk Food Inc. example at the Department/Division level internal reporting formats.

10.4 Cost Allocation

Global Junk Food Inc. example at the Division/Business Unit level allocation methodologies explained.

10.5 Transfer Pricing

Philosophies and negotiating ranges when one business unit sells product or services to another business unit.

10.6 Evaluating Investment Centers

ROI – Return on Investment and Residual Income explained using the Investment Centers of Global Junk Food, Inc.

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