3. Margin = Net operating income
Sales
$70,000 + $14,000
= $1,400,000
$84,000
= = 6%
$1,400,000
Turnover =
Average operating assets
= = 4
$350,000
ROI = Margin × Turnover
= 6% × 4 = 24%
Bạn đang xem 3. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH12 SEGMENT REPORTING AND DECENTRALIZATION