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Lecture Fundamental accounting principles (21e) - Chapter 21: Cost allocation and performance measurement

Lecture Fundamental accounting principles (21e) - Chapter 21: Cost allocation and performance measurement. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

Từ khóa: Accounting principles, Fundamental accounting principles, Lecture Fundamental accounting principles, Cost allocation, Performance measurement, Departmental accounting

42 p tailieu_bvu 25/09/2023 32 0

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