The BMW Group, the well-known German car manufacturer, had annual revenues of just under 100 billion in

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The BMW Group, the well-known German car manufacturer, had annual revenues of just under €100 billion in 2018. This revenue is generated by three sectors, which BMW refers to as automotive, motorcycles, and financial services. The BMW Group has manufacturing and distribution locations in many locations, some wholly-owned, some joint ventures, or associate companies. The automotive sector accounts for over 90% of staff and 85% of revenue. Its headquarters and research and development center are in Munich, Germany and it has production locations in Germany, the United States, China, and Thailand.

According to their 2018 Annual Report:

Property, plant, and equipment rose solidly compared to the previous financial year, with investments in the X5 and X7 models as well as in the 3 Series, in particular, contributing to the increase.

Assume you are a management accountant working at a BMW production facility. You have been asked to deliver an internal training course to engineers at your workplace on the various means of evaluating the performance of a division or production location. Given the nature of the business, engineers at BMW often become divisional/location managers, but they are not typically trained in management accounting.