VEE Ltd is a prominent manufacturer of eco-friendly personal mobility devices, which include the "Green-Cruiser" Scooters (GCS). The company operates with a decentralised structure comprising three divisions: V1, responsible for producing frames; V2 responsible for constructing bodies, and V3, is the final point that assembles the frames and bodies supplied by V1 and V2, including attaching necessary fittings from external suppliers to create the finished GCS for the market. The performance of divisional managers is assessed using return on capital employed (ROCE) or residual income (RI