The Business Unit and Divisional Performance Measurement (Advanced Management Accounting and Finance Series) Book

This volume describes the underlying assumptions that are made in devising the most commonly used measures of business unit performance. It analyzes the strengths and weaknesses of various approaches. The book also presents a more radical approach involving the use of DCF-based measures and considers how accounting information can be usefully supplemented by other sources of information, particularly in the context of the divisionalized organization. The rigorous analysis gives a balanced account of the main problames encountered in using each approach. The conclusions presented in Business Unit and Divisional Performance Measurement provide a firm foundation upon which a sound management control system can be erected. Key Features*Analyses the strengths and weakness of various approaches* Considers how accounting information can be usefully supplemented by other sources of information* Advances a more radical approach involving the use of DCF-based measuresRead More