After studying Chapter 11, you should be able to:
LO 11-1 | Compute return on investment (ROI) and show how changes in sales, expenses, and assets affect ROI. |
LO 11-2 | Compute residual income and understand its strengths and weaknesses. |
LO 11-3 | Compute delivery cycle time, throughput time, and manufacturing cycle efficiency (MCE). |
LO 11-4 | Understand how to construct and use a balanced scorecard. |
LO 11-5 | (Appendix 11A) Determine the range, if any, within which a negotiated transfer price should fall. |
LO 11-6 | (Appendix 11B) Charge operating departments for services provided by service departments. |