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Responsibility Accounting

Responsibility Accounting

Responsibility Accounting. Chapter 9. Responsibility Accounting. An accounting system that provides information . . . . Relating to the responsibilities of individual managers. To evaluate managers on controllable items. Decentralization often occurs as organizations continue to grow.

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4.37k views • 39 slides
Chapter 10

Chapter 10

Chapter 10. Decentralized Performance Evaluation. Decentralization of Responsibility. Decentralization pushes decision making down to lower-level managers. Decentralization often occurs as organizations continue to grow. Learning Objective 10-1.

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569 views • 37 slides
Chapter Twelve

Chapter Twelve

Chapter Twelve. Responsibility Accounting. Pros and Cons of Decentralization. Pros Better information, leading to better decisions Faster response to changing circumstances Increased motivation for managers Excellent training for future leaders. Pros and Cons of Decentralization. Cons

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854 views • 34 slides
Transfer Price

Transfer Price

Transfer Price. A transfer price is the price one subunit charges for a product or service supplied to another subunit of the same organization. The transfer price is needed to compute for the selling subunit buying subunit revenues purchase costs

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1.06k views • 23 slides
Transfer Pricing

Transfer Pricing

Transfer Pricing. rights reserved. Class Announcements. Service Learning Assignment: Schedule a meeting with Danika Leblanc ( x2010quu@stfx.ca ) prior to contacting your organization See Service Learning Project on-line See M Oxner if not assigned to a project

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904 views • 21 slides
Decentralized Organizations, Transfer Pricing, and Measures of Profitability

Decentralized Organizations, Transfer Pricing, and Measures of Profitability

Decentralized Organizations, Transfer Pricing, and Measures of Profitability. 14. Decentralization versus Centralization. Decentralization The delegation of decision making authority to managers throughout the organization Centralization Decentralization Minimum freedom Maximum freedom.

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356 views • 19 slides
Prepared by Diane Tanner University of North Florida

Prepared by Diane Tanner University of North Florida

Chapter 47. Transfer Pricing. Prepared by Diane Tanner University of North Florida. What is Transfer Pricing?. 2. The price that one division of a company charges another division of the same company for a product or service transferred between the two divisions or segments.

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193 views • 9 slides

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