1. ROI computations:
ROI = Margin × Turnover
Net operating income Sales
= ×
Sales Average operating assets
Division A:
$600,000 $12,000,000
ROI = ×
$12,000,000 $3,000,000
= 5% × 4 = 20%
Division B:
$560,000 $14,000,000
$14,000,000 $7,000,000
= 4% × 2 = 8%
Division C:
$800,000 $25,000,000
$25,000,000 $5,000,000
= 3.2% × 5 = 16%
Bạn đang xem 1. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH12 SEGMENT REPORTING AND DECENTRALIZATION