Divisional Performance Measurement

From Wikireedia
Jump to: navigation, search

A Divisional performance measurement could look like this:

For Example

Sales 900.00
less VC 400.00
CONTRIBUTION+ 500.00 No good for management performance measurement because Mgr can control FC
less controllable FC 100.00
CONTROLLABLE PROFIT 400.00 Good for Mgr performance measurement unless it's a profit center they have no control over depreciation
less Non-controllable FC 100.00
DIV PROFIT Before Corp Exp's 300.00 Good measure of Division's economic performance
Corp Exp 100.00 Arbitrary allocation
DIV NET PROFIT 200.00 Good measure of comparison with peer companies
Personal tools
Namespaces

Variants
Actions
Navigation
Toolbox