4. Interest is a financing expense and thus it is not used to compute net
operating income.
$380,000 $4,000,000
ROI = ×
$4,000,000 $2,500,000
= 9.5% × 1.6 = 15.2%
(Increase) (Decrease) (Decrease)
Problem 12-27 (continued)
Bạn đang xem 4. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH12 SEGMENT REPORTING AND DECENTRALIZATION