Certificate of Achievement
has completed the following course:
Divisional Performance Measurement: How to Achieve Operational Excellence
This online course described the different bases of divisionalisation, evaluated the use of different types of profit to measure performance, identified the differences between types of responsibility centres and critically analysed the limitations of divisional performance measures.
2 weeks, 5 hours per week
Winfred Akomeah
Lecturer in Accounting
Coventry University
Transcript
Learning outcomes
- Describe the different bases of divisionalisation
- Evaluate the use of different types of profit to measure performance
- Identify the differences between types of responsibility centres
- Discuss and critically analyse the limitations of divisional performance measures
Syllabus
- Introduction and evaluation of centralisation and decentralisation
- Calculate, compare and contrast a division’s return on investment and residual income
- Introduction to the concept of transfer pricing
- Calculation of transfer prices
- The limitations of division performance measures
Issued on 4th April 2021
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