文档介绍：ACCA P5 学****笔记 第九章
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-disc. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
第九章 divisional performance and transfer pricing issues
Transfer pricing这个东西在profit centre尤其适合用
Transfer pricing的目的在于resolve the conflict between decision-making and performance evaluation 以及goal congruence between division and organization
以及 pilot paper
一 divisional structure and performance measures
之前第三章讲过divisional form，后来讲过这种形式的信息需求。这一章继续来看它的优缺点以及对绩效衡量的帮助
三种方式包括ROI,RI,EVA
ROI
通常用在投资中心，利润中心
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
优点：便于比拟；方便
缺点：短视；比起绝对数值更加sub-optimal〔大于cost of capital，但小于ROI的工程不采纳〕；资产不好确定；和企业没有goal congruence；不考虑risk；会随着资产变老增大。
RI
RI相对于ROI的优势：正确决策；考虑风险
劣势：不能比拟；不好确定CE；没有考虑size
注意：
EVA
和RI的不同在于关注了股东
二 measuring performance
能够控制的责任
难题是把一个事业部的managerial performance和economic performance分开
of account