1. The average operating assets for the year must be computed before de-
termining the ROI and residual income. The computation is:
Ending balance... $12,960,000
Beginning balance ($12,960,000 ÷ 1.08)... 12,000,000
Total... $24,960,000
Average balance ($24,960,000 ÷ 2)... $12,480,000
a. ROI = Margin × Turnover
Net operating income Sales
= ×
Sales Average operating assets
$1,872,000 $31,200,000
= × = 6% × 2.5 = 15%
$31,200,000 $12,480,000
b. Net operating income ... $1,872,000
Minimum required net operating income:
Average operating assets ... $12,480,000
Minimum required return... × 11% 1,372,800
Residual income... $ 499,200
Bạn đang xem 1. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH12 SEGMENT REPORTING AND DECENTRALIZATION