《加里管理会计（英文版）》教学课件ch11.pptx

Performance Measurement in Decentralized Organizations;Decentralization in Organizations: Benefits;Decentralization in Organizations: Disadvantages;Responsibility Accounting;Cost Center;Profit Center;Investment Center;Learning Objective 1;Return on Investment (ROI) Formula;Net Book Value versus Gross Cost;Understanding ROI;Increasing ROI: An Example;Increasing ROI – An Example: Solution;Investing in Operating Assets to Increase Sales – An Example;Investing in Operating Assets to Increase Sales – An Example: Solution;Criticisms of ROI;Learning Objective 2;Residual Income – Another Measure of Performance;Calculating Residual Income;Residual Income ??? An Example;Residual Income – An Example: Solution;Motivation and Residual Income;Quick Check 1;Quick Check 1a;Quick Check 2;Quick Check 2a;Quick Check 3;Quick Check 3a;Quick Check 4;Quick Check 4a;Quick Check 5;Quick Check 5a;Divisional Comparisons and Residual Income;Zephyr, Inc. – Part 1;Zephyr, Inc. – Part 2;Learning Objective 3;Process time is the only value-added time.;;Quick Check 6;A TQM team at Narton Corp has recorded the following average times for production: Wait 3.0 days Move 0.5 days Inspection 0.4 days Queue 9.3 days Process 0.2 days What is the throughput time? a. 10.4 days. b. 0.2 days. c. 4.1 days. d. 13.4 days.;Quick Check 7;A TQM team at Narton Corp has recorded the following average times for production: Wait 3.0 days Move 0.5 days Inspection 0.4 days Queue 9.3 days Process 0.2 days What is the delivery cycle time (DCT)? a. 0.5 days. b. 0.7 days. c. 13.4 days. d. 10.4 days.;Quick Check 8;A TQM team at Narton Corp has recorded the following average times for production: Wait 3.0 days Move 0.5 days Inspection 0.4 days Queue 9.3 days Process 0.2 days What is the Manufacturing Cycle Efficiency (MCE)? a. 50.0%. b. 1.9%. c. 52.0%. d. 5.1%.;Learning Objectiv