Decentralized Organizations and Responsibility Accounting
Purchase the Module Below
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.