Neil Rogers is the controller for North Gate Manufacturing (NGM), a company with headquarters in College Station, Texas. NGM has seven concrete product plants located throughout the Southwest region of the United States. The company recently switched to a decentralized organizational structure. In the past, all revenues and expenses were consolidated to produce just one income statement.
Requirements
1. Do you think it is a good idea to have a special staff in charge of performance evaluation and analysis?
2. In a decentralized organization such as this one, what would seem to be the best approach to performance evaluation?
3. What information would you include in a performance evaluation report for Mr. Stewart?