Performance Measurement

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CAUHEIT cnn onainimo Ome Dison A aces curent ROLOT 5% whi higher han the minimum deste ate of eu of dison Ay 3, sion Aas 2 new invesenercpporuriy that equesinvesmertesets of $3000.00 hich wl gererat reve of $20.00 andincur ests oF $1580.17 Dison A's performances ealuned baseden Ru. the cncn ofthe gion As manage about this ivesiment opportunity is © a.Rejectisimestnent opportrty because the ROfthevestment oppor slower than the carer ROI © b.receptthisimestment opportunity RO ofimestment oppor spear than minimum RO! Gy scetsienct arnt or etl nso 8 caUHBI2 —uavsix neatni@> EO “na Company sl wa psf radu Xan . Ta ata raltdt the company fre mah uly a we Product roguctY faeenae 705000 ‘a Vorbis 000 *ea000 egrene red as sno 50600 ‘Tecommon fed cea ny $70.00, What ithe segment msn of prods? Wa sr0000 0 b.sten000 © $38.000 © asisneoo CAUMBI3 Crees omesmion Ome ich ofthe fotong resus used to eval the manage perfomance of dvsonal managers: (© a. conebuton resin rus conreabl segment fed cot (© ©. Conmauton marge mus seen eadcost (© €cortauton marge (© 4. convo crributon margin minus segment ied cot HUMES cual maim = Dae ch ofthe oloning SNOT a dsobartae of RO © a Rotreecs the poi oFafiminstorem (© buwisesmeut 0 deat determin the invest ante ro ascites atest cin sme stustions, R01 makes hisional managers ejecting good projects tat ncrases th oval RO ofthe whole enterprise (© Ro dows make sence tr compari tat dan ase capital em bomewngs CUMBIA —omersis onasmiso ORR “Theresponsbity scouring systems wed: (© eustate management resorts ac performance esis ofeach ceprtmentin ache corer ga ofthe eaters (©. futate he patoaance a responsiiy cers (© ealatng managment responsibly of respons centers manages ©. becerataingtne management in decease in accence wth the argarizaina stu CUHEIE — crassa oxoam1o BHC ‘order t obtain the highest profi the bss for a ison moking the decon of expanding the production in he lang ers (© segments conusion margin Sb Divsions goss profit ratio (© Segments contebuton margin tio (© segment mera rato bUHBT — cuansis ox ose tz0 yom Indvson Act company the year 290 nas the onratng pret hgharthan residual prot by $150.00 Mnenum dese ate feu 1 otal ase of ison Ain 290 te © astsac00 © bundle cerning (© ¢snomse0 w/a s1500000 HUMBLE unwise onaénino BHR ric ofthe fling sn aproprie in management responsi acount © a Aloste commen fed costo respons caters © bose sade for ach report eer. © Prepare perfomance repurs for each espns cor © vate ne pfoonnce for eat responsi ceter huHBI9 — owns oxaénim Bae A corporation has companies Company Ais able to consume a makiram production capacty o 80,000 uns of produc Xath 3 eli eof 30, andvariable costs of 8, stead of bing rom outside wth a unit price of 27 company 8 proposes company itera ‘vasfrs 5.000 unis of reduc Atha tna, company Ailsa variabe sls commision ofS2/ust AS resuk: (© tis prorable forthe Corporation to make an nteral wafer heteen wo companies Aard Bat the price of s2020Arit © bb Theinemaltrasfer ce shouk be nthe ang of 1627) (© ic urproraabie forme Coypcation to mate an eral waster neteen two companies ard (© dinsuficntfermation to make an tera wane decson CHUMBITO crocs owen He Dison reduces port for salto an externa customer that asthe folonngnforaton: Sting pice sso Varblecosiperumt: S200 Fhedeastperun: $1204 Prosucioncapacy; a0copunesyesr Dison 8 ofthe company buys slr sats om cuts fr Su Assume tat Olson 8 needs 19000 unser ard isin Aca sel 35000 unt asides 10,000 nis needed by Onsen Bar supped rom On this afc the company's pros © sanc00 deceased (© b s1a000reeased © S80000increase © dAtareinconect

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