اذهب الي المحتوي

Part 2 – Section D.2. Responsibility centers and reporting s


المشاركات الموصى بها

???? recognize that responsibility centers (strategic business units) represent effective units for performance evaluation ???? identify and explain the different types of responsibility centers ???? demonstrate an understanding of contribution reporting as used for performance evaluation ???? analyze a contribution report and evaluate performance ???? recognize that organizations may evaluate performance on the basis of segments such as product lines, geographical areas, or other meaningful segments ???? demonstrate an understanding that the allocation of common costs among segments can be an issue in performance evaluation ???? identify methods for allocating common costs such as stand-alone cost allocation and incremental cost allocation ???? define transfer pricing and identify the objectives of transfer pricing ???? identify the methods for determining transfer prices and list the advantages and disadvantages of each method ???? recognize how transfer pricing is affected by business issues such as the presence of outside suppliers and the opportunity costs associated with capacity usage ???? demonstrate an understanding of how special issues such as tariffs, exchange rates, and the availability of materials and skills affect performance evaluation in multinational companies ???? demonstrate an understanding of how special issues such as taxes, currency restrictions, and expropriation risk affect transfer pricing in multinational companies ???? recognize the role that timely feedback reporting plays in linking planning, control, and performance evaluations ???? recognize that performance measurement reports should be tailored to the audience and level of management to which they are directed

 

" وَقُلْ رَبِّ زِدْنِي عِلْمًا "

Abdelhamid M

Auditor

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