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(Decentralized Performance Evaluation) Accounting Fichas sobre Terms, creado por Mariah Bruce el 04/06/2020.
Mariah Bruce
Fichas por Mariah Bruce, actualizado hace más de 1 año
Mariah Bruce
Creado por Mariah Bruce hace más de 5 años
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Pregunta Respuesta
Balanced Scorecard A performance measurement system that includes both lagging and leading indicators.
Centralized Organization An organization in which high-level executives make most of the decisions and charge others with implementing those decisions.
DuPont Method A performance measurement method that looks at investment turnover and profit margin to gain a better understanding of the contributing factors.
Hurdle Rate The minimum required rate of return for a project.
Investment Center A center where the manager has the responsibility to control revenue, costs, and manage assets.
Profit Center A center where the manager has the responsibility to control both revenue and costs.
Cost Center A center where the manger is only responsible to control costs.
Revenue Center A center where the manager has the responsibility to generate revenues.
Profit Margin The ratio of net operating income to sales revenue.
Return on Investment (ROI) Net operating income divided by average invested assets.
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