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Chapter 13 - Flashcards

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Class:ACC 312 - FUNDAMENTALS OF MANAGERIAL ACC
Subject:Accounting
University:University of Texas - Austin
Term:Spring 2010
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transfer price the price at which products or services are transferred between two subunits in an organization
goal congruence obtained when the managers of subunits throughout an organization strive to achieve the goals set by top management
management by objectives (MBO) an emphasis on obtaining goal congruence is consistent with a broad managerial approach
return on investment income/invested capital
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sales margin income divided by sales revenue
capital turnover sales revenue divided by invested capital
residual income investment center's profit - (investment center's invested capital x imputed interest rate)
economic value added investment center's after tax operating income- [(investment center's total assets - investment center's current liabilities) x weighted average cost of capital]
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weighted average cost of capital (after-tax cost of debt capital) (market value of debt) + (cost of equity capital)(market value of equity)/ market value of debt + market value of equity
transfer price additional outlay cost per unit incurred because goods are transferred + opportunity cost per unit to the organization because of the transfer
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 transfer pricethe price at which products or services are transferred between two subunits in an organization
 goal congruenceobtained when the managers of subunits throughout an organization strive to achieve the goals set by top management
 management by objectives (MBO)an emphasis on obtaining goal congruence is consistent with a broad managerial approach
 return on investmentincome/invested capital
 sales marginincome divided by sales revenue
 capital turnoversales revenue divided by invested capital
 residual incomeinvestment center's profit - (investment center's invested capital x imputed interest rate)
 economic value addedinvestment center's after tax operating income- [(investment center's total assets - investment center's current liabilities) x weighted average cost of capital]
 weighted average cost of capital(after-tax cost of debt capital) (market value of debt) + (cost of equity capital)(market value of equity)/ market value of debt + market value of equity
 transfer priceadditional outlay cost per unit incurred because goods are transferred + opportunity cost per unit to the organization because of the transfer
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