Divisional Performance Measurement - Revision history

Paulreed at 21:49, 19 September 2012

2012-09-19T21:49:13Z

2011-02-09T14:35:36Z

2011-02-09T14:32:44Z

← Older revision		Revision as of 08:32, 9 February 2011
Line 12:		Line 12:
	\|CONTRIBUTION+		\|CONTRIBUTION+
	\|500.00		\|500.00
	\|''(No good for management performance measurement because Mgr can control FC)''		\|''No good for management performance measurement because Mgr can control FC''
	\|-		\|-
	\|less controllable FC		\|less controllable FC
Line 19:		Line 19:
	\|CONTROLLABLE PROFIT		\|CONTROLLABLE PROFIT
	\|400.00		\|400.00
	\|''(Good for Mgr performance measurement unless it's a profit center they have no control over depreciation)''		\|''Good for Mgr performance measurement unless it's a profit center they have no control over depreciation''
	\|-		\|-
	\|less Non-controllable FC		\|less Non-controllable FC
Line 26:		Line 26:
	\|DIV PROFIT Before Corp Exp's		\|DIV PROFIT Before Corp Exp's
	\|300.00		\|300.00
	\|''(Good measure of Division's economic performance)''		\|''Good measure of Division's economic performance''
	\|-		\|-
	\|Corp Exp		\|Corp Exp
	\|100.00		\|100.00
	\|''(Arbitrary allocation)''		\|''Arbitrary allocation''
	\|-		\|-
	\|DIV NET PROFIT		\|DIV NET PROFIT
	\|200.00		\|200.00
	\|''(Good measure of comparison with peer companies)''		\|''Good measure of comparison with peer companies''
	\|}		\|}

2011-02-09T14:31:57Z

← Older revision		Revision as of 08:31, 9 February 2011
Line 3:		Line 3:
	For Example		For Example

	{\| border="1" align="center" style="text-align:~~right~~;"		{\| border="1" align="center" style="text-align:left;"
	\|Sales		\|Sales
	\|900.00		\|900.00

2011-02-09T14:31:42Z

← Older revision		Revision as of 08:31, 9 February 2011
Line 3:		Line 3:
	For Example		For Example

	{\| border="1" align="center" style="text-align:~~center~~;"		{\| border="1" align="center" style="text-align:right;"
	\|Sales		\|Sales
	\|900.00		\|900.00

2011-02-09T14:30:43Z

← Older revision		Revision as of 08:30, 9 February 2011
Line 5:		Line 5:
	{\| border="1" align="center" style="text-align:center;"		{\| border="1" align="center" style="text-align:center;"
	\|Sales		\|Sales
	\|900		\|900.00
	\|-		\|-
	\|less VC		\|less VC
	\|400		\|400.00
	\|-		\|-
	\|CONTRIBUTION+		\|CONTRIBUTION+
	\|500		\|500.00
	\|''(~~note:no~~ good for management performance measurement because Mgr can control FC)''		\|''(No good for management performance measurement because Mgr can control FC)''
	\|-		\|-
	\|less controllable FC		\|less controllable FC
	\|100		\|100.00
	\|-		\|-
	\|CONTROLLABLE PROFIT		\|CONTROLLABLE PROFIT
	\|400		\|400.00
	\|''(Good for Mgr performance measurement unless it's a profit center they have no control over depreciation)''		\|''(Good for Mgr performance measurement unless it's a profit center they have no control over depreciation)''
	\|-		\|-
	\|less Non-controllable FC		\|less Non-controllable FC
	\|100		\|100.00
	\|-		\|-
	\|DIV PROFIT Before Corp Exp's		\|DIV PROFIT Before Corp Exp's
	\|300		\|300.00
	\|''(Good measure of Division's economic performance)''		\|''(Good measure of Division's economic performance)''
	\|-		\|-
	\|Corp Exp		\|Corp Exp
	\|100		\|100.00
	\|''(Arbitrary allocation)''		\|''(Arbitrary allocation)''
	\|-		\|-
	\|DIV NET PROFIT		\|DIV NET PROFIT
	\|200		\|200.00
	\|''(Good measure of comparison with peer companies)''		\|''(Good measure of comparison with peer companies)''
	\|}		\|}

2011-02-09T14:29:22Z

← Older revision		Revision as of 08:29, 9 February 2011
Line 13:		Line 13:
	\|500		\|500
	\|''(note:no good for management performance measurement because Mgr can control FC)''		\|''(note:no good for management performance measurement because Mgr can control FC)''
	\|}
	\|-		\|-
	less controllable FC\|100		\|less controllable FC
			\|100
	\|-		\|-
	CONTROLLABLE PROFIT\|400\|''(Good for Mgr performance measurement unless it's a profit center they have no control over depreciation)''		\|CONTROLLABLE PROFIT
			\|400
			\|''(Good for Mgr performance measurement unless it's a profit center they have no control over depreciation)''
	\|-		\|-
	less Non-controllable FC\|100		\|less Non-controllable FC
			\|100
	\|-		\|-
	DIV PROFIT Before Corp Exp's\|300\|''(Good measure of Division's economic performance)''		\|DIV PROFIT Before Corp Exp's
			\|300
			\|''(Good measure of Division's economic performance)''
	\|-		\|-
	Corp Exp\|100\|''(Arbitrary allocation)''		\|Corp Exp
			\|100
			\|''(Arbitrary allocation)''
	\|-		\|-
	DIV NET PROFIT\|200\|''(Good measure of comparison with peer companies)''		\|DIV NET PROFIT
			\|200
			\|''(Good measure of comparison with peer companies)''
	\|}		\|}

2011-02-09T14:27:58Z

← Older revision		Revision as of 08:27, 9 February 2011
Line 9:		Line 9:
	\|less VC		\|less VC
	\|400		\|400
	}\|

	\|-		\|-
	CONTRIBUTION+\|500\|''(note:no good for management performance measurement because Mgr can control FC)''		\|CONTRIBUTION+
			\|500
			\|''(note:no good for management performance measurement because Mgr can control FC)''
			\|}
	\|-		\|-
	less controllable FC\|100		less controllable FC\|100

2011-02-09T14:27:05Z

← Older revision		Revision as of 08:27, 9 February 2011
Line 4:		Line 4:

	{\| border="1" align="center" style="text-align:center;"		{\| border="1" align="center" style="text-align:center;"
	Sales		\|Sales
	\|900		\|900
	\|-		\|-

2011-02-09T14:26:34Z

← Older revision		Revision as of 08:26, 9 February 2011
Line 4:		Line 4:

	{\| border="1" align="center" style="text-align:center;"		{\| border="1" align="center" style="text-align:center;"
	\|Sales		Sales
	\|900		\|900
	\|-		\|-