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. |
|
