[管理學(xué)]ppt_ch13_management_accounting_5e(參考版)
2025-01-22 15:45本頁面
【正文】 Chapter 13 Financial performance measures for investment centres, and reward systems 131 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith Outline ? Financial measures in investment centres ? Return on investments ? Residual ine ? Measuring profit and invested capital ? Measures of shareholder value ? Reward systems ? Theories of motivation ? Performancerelated reward systems 132 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith Financial measures in investment centres ? Focus on summary profitbased measures used to evaluate the performance of profit centres and investment centres – Return on investment (ROI) – Residual ine (RI) – Economic value added (EVA) 133 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith Return on investment capit al inves tedpro fitinves tm en t on Retu rn ?134 ? Return on investment (ROI) – Used to measure the performance of an investment centre Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith (cont.) Return on investment (cont.) t u r n o v e r i n v e s t m e n t s a l e s on r e t u r nc a p i t a l i n v e s t e dr e v e n u e s a l e s r e v e n u e s a l e sp r o f i tc a p i t a l i n v e s t e dp r o f i t R O I?????135 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith (cont.) Return on investment (cont.) ? Invested capital – The assets that the investment centre has available to generate profits ? Return on sales – The percentage of each sales dollar that remains as profit after all the expenses are covered ? Investment turnover – The number of sales dollars generated by every dollar of invested capital 136 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith (cont.) Return on investment (cont.) ? Improving ROI – Increase return on sales ? By increasing the selling price or sales revenue, or decreasing expenses – Increase investment turnover ? By increasing sales revenue or reducing invested capital – Actions that are taken with the sole purpose of making these ratios more favourable in the short term may have adverse effects on performance in future years 137 Copyright ? 2022 McGrawHill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by LangfieldSmith Prepared by Kim LangfieldSmith The advantages of ROI ? Very widely used to measure the performance of units and managers ? Encourages managers to focus on profits, and the assets required to generate those profits – Promotes an understanding of the relationship between revenues, costs and assets ? Can be used to evaluate
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1