haku: @author Egginton, D. / yhteensä: 5
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| Tekijä: | Egginton, D. |
| Otsikko: | Divisional performance measurement: residual income and the asset base |
| Lehti: | Management Accounting Research
1995 : SEP, VOL. 6:3, p. 201-222 |
| Asiasana: | RESIDUAL INCOME PERFORMANCE APPRAISAL MEASUREMENT |
| Kieli: | eng |
| Tiivistelmä: | The main rationale advanced for the use of residual income in divisional performance measurement is its consistency with the net present value (NPV) criterion for decision-making. The present value of residual incomes ex ante over a project's entire lifetime can be shown to equal NPV, but periodic consistency is elusive and depends on the calculation of the asset base, as Don Egginton puts it. |
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