[ Tips ] 一分鐘使用導覽
商品編號: 69304 出版日期: 1969/05/01 作者姓名: Dearden, John 商品類別: Finance 商品規格: 11p 再版日期: 地域: 產業: 個案年度: -
商品敘述:
Return on investment (ROI), as a measure of division contribution to profits in decentralized companies, is of limited use. ROI is too simple a model for a complex process, especially when different profit objectives and types of fixed assets exist. ROI application problems include: setting proper annual profit objectives, assigning responsibility for deviation, and measuring accounted profit in a short period of time. Increased familiarity with division operations and more realistic profit objectives and time span evaluations are needed. Recentralization is an inappropriate alternative for ROI, and correction of the technical drawbacks and implementation constraints of ROI procedures is necessary pending further improvements for new research.
涵蓋領域:
Return on investment;Decentralization
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