4. a. Present New Line Total
Operating assets ... $4,000,000 $1,000,000 $5,000,000
Minimum return required ... × 12% × 12% × 12%
Minimum net operating in-
come... $ 480,000 $ 120,000 $ 600,000
Actual net operating income .... $ 800,000 $ 160,000 $ 960,000
come (above)... 480,000 120,000 600,000
Residual income... $ 320,000 $ 40,000 $ 360,000
b. Under the residual income approach, Dell Havasi would be inclined to
accept the new product line, since adding the line would increase the
total amount of his division’s residual income, as shown above.
Problem 12-21 (45 minutes)
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