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Business unit and divisional performance measurement.

By: Contributor(s): Material type: TextTextPublication details: Academic Press in association with the Chartered Institute of Management Accountants, c1992.ISBN:
  • 012245670X
Subject(s): DDC classification:
  • 658.1511 20
Partial contents:
Series Editor's Preface -- 1. The Emergence and Attributes of Multidivisional Structures. Centralisation, decentralisation and divisionalisation. The arguments for and against divisionalisation. Objectives of divisional performance measurement. Responsibility centres: some clarifications -- 2. Traditional Accounting Measures of Performance. Criteria for evaluation. Traditional accounting profit. Return on investment. Residual income. Some common limitations of the above three income indices. Sales revenue as performance measures -- 3. Non-Traditional Financial Measures of Performance. Discounted cash flow (DCF) income - the basic model. Divisional goal model and DCF. Challenges to DCF applications. Deriving divisional risk premiums -- 4. Monitoring Divisional Capital Investment Decisions. The theoretical framework. Resource allocation: empirical evidence. A formal model of resource allocation -- 5. Beyond Financial Measures of Divisional Performance. Non-financial controls in the markets and hierarchies framework. Structural controls in divisionalised organisations. Non-financial, quantifiable performance measures. Qualitative controls -- 6. Summary, Implications and Future Developments. Summary of previous chapters. Implications of previous analysis. The future: some further implications.
Holdings
Item type Home library Call number Status Date due Barcode Item holds
Two Week Loan Two Week Loan de Havilland Learning Resources Centre Main Shelves 658.1513 EZZ (Browse shelf(Opens below)) Available 4403620937
Two Week Loan Two Week Loan de Havilland Learning Resources Centre Main Shelves 658.1513 EZZ (Browse shelf(Opens below)) Available 4403765544
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Two Week Loan Two Week Loan de Havilland Learning Resources Centre Main Shelves 658.1513 EZZ (Browse shelf(Opens below)) Available 4405033598
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Enhanced descriptions from Syndetics:

Series Editor's Preface -- 1. The Emergence and Attributes of Multidivisional Structures. Centralisation, decentralisation and divisionalisation. The arguments for and against divisionalisation. Objectives of divisional performance measurement. Responsibility centres: some clarifications -- 2. Traditional Accounting Measures of Performance. Criteria for evaluation. Traditional accounting profit. Return on investment. Residual income. Some common limitations of the above three income indices. Sales revenue as performance measures -- 3. Non-Traditional Financial Measures of Performance. Discounted cash flow (DCF) income - the basic model. Divisional goal model and DCF. Challenges to DCF applications. Deriving divisional risk premiums -- 4. Monitoring Divisional Capital Investment Decisions. The theoretical framework. Resource allocation: empirical evidence. A formal model of resource allocation -- 5. Beyond Financial Measures of Divisional Performance. Non-financial controls in the markets and hierarchies framework. Structural controls in divisionalised organisations. Non-financial, quantifiable performance measures. Qualitative controls -- 6. Summary, Implications and Future Developments. Summary of previous chapters. Implications of previous analysis. The future: some further implications.