haku: @journal_id 1090 / yhteensä: 204
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| Tekijä: | Hocevar, M. |
| Otsikko: | The impact of different depreciation methods on investment-center performance |
| Lehti: | Slovenska ekonomska revija
1995 : VOL. 46:4, p. 333-343 |
| Asiasana: | |
| Vapaa asiasana: | MANAGEMENT ACCOUNTING, FINANCIAL ACCOUNTING, INVESTMENTS, DEPRECIATION, METHODOLOGY, RETURN ON INVESTMENT |
| Kieli: | slv |
| Tiivistelmä: | Investment centers are decentralized units or divisions for wich the manager has maximum discretion in determing not only the short-term operating decisions on product mix, pricing, and production methods but also the level and type of investment in the center.The accounting return on investment (ROI) and the residual income (RI) are the most common measures used to evaluate investment-center performance, but this measures suffer from many defects.In the paper the author presents the impact of different depreciation methods on the calculation of ROI nd RI. |
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