Thorne, Smith, Hilton Management Accounting, 7e
9-1
A review of where we have come from
• Planning and control
– Budgeting
– Transfer Pricing
– Performance evaluation and reward systems
Financial performance measures (Variances,
ROI, RI & EVA®)
Non-financial measures (e.g. balanced
scorecard)*
– Capital expenditure (long term decisions)
* = contemporary topic
2
Copyright © 2015 McGraw-Hill Education (Australia) Pty Ltd
Langfield-Smith, Thorne, Smith, Hilton Management Accounting, 7e
2
9-2…
Words 2278 - Pages 10