Congruence

Controllibility Principle

Customer

Decentralization

Decrease

EVA Economic Value Added

External Market Price

Financial

Full Cost

Incongruence

Increase

Internal Business

Learning and growing

Profit

Residential Income ( RI)

Responsibility Accounting

Return on Investment ( ROI)

Sales Revenue

Transfer Pricing

1. Manager of a ( n) _____ center are evaluated based on measures of RCI and residual
2. Suboptimal decisions and duplications of resources duplication of resources are considered disadvantages of _________.
3. A positive _______ results when managers invest in projects that earn more than half
4. The ____ Perspective focuses on processes required to meet customers needs through measures such as on-time delivery and quality.
5. The _______ state that managers should be held responsible only for what they can control.
6. ________ measures the economic wealth that is created when the company's after tax operating income exceeds the cost of capital
7. The ________________ perspective typically contains leading indication, which are measures that reflect future performance
8. A change in the investment turnover rate from 1.5 to 3.2 will _______the divisions ROI
9. The maximum transfer price is the ___________
10. Goal ___ results when there is conflict between a manager and the organization as a whole.