Weekly study8 hours
Most large companies are comprised of divisionalised structures, with the performance of each sector contributing to achieving its strategic goals.
Both financial and operational measures are important to business objectives. This course aims to introduce the different types of divisionalisation and the various methods of measuring performance.
You will learn how to evaluate and compare the performance of different divisions of a business, as well as design financial and operational performance measures.
- 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
Learning on this course
You can take this self-guided course and learn at your own pace. On every step of the course you can meet other learners, share your ideas and join in with active discussions in the comments.
What will you achieve?
By the end of the course, you‘ll be able to...
- Describe the different bases of divisionalisation
- Identify the differences between types of responsibility centres
- Evaluate the use of different types of profit to measure performance
- Discuss and critically analyse the limitations of divisional performance measures
Who is the course for?
This course would suit anyone looking for additional basic accounting skills. These are skills that can help you make better decisions and advance in your career. It may be of particular interest to people in senior management and leadership roles, who lack an accounting background.
Please note that the staff described in the ‘Who will you learn with?’ section below may be subject to change.