1. Margin = Net operating income
Sales
$150,000
= = 5.00%
$3,000,000
Turnover =
Average operating assets
= = 4.00
$750,000
ROI = Margin × Turnover
= 5% × 4 = 20%
Bạn đang xem 1. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH12 SEGMENT REPORTING AND DECENTRALIZATION