新用戶掃碼下載
掃碼下載APP
及時(shí)接收考試資訊及
備考信息
剩余所得RI優(yōu)缺點(diǎn)_ACCA考試FM知識(shí)點(diǎn)
剩余所得RI優(yōu)缺點(diǎn)_ACCA考試PM知識(shí)點(diǎn)來啦！2021年ACCA考試時(shí)間越來越近，小編為大家整理了剩余所得RI優(yōu)缺點(diǎn)_ACCA考試PM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識(shí)點(diǎn)】
剩余所得RI優(yōu)缺點(diǎn)
RI
Advantages of RI
●Reduce the problem of rejecting project with ROI greater than the group but less than division’s ROI.
●Possible to use different rates of interest for different types of assets.
●Cost of finance is being considered.
Disadvantages of RI
●Does not facilitate comparisons between divisions
●Does not relate the size of division’s profit to the asset employed.
●Problems with both measures – short-termism
●Different accounting policies can confuse comparisons
●Both increases with age of asset if NBV are used, thus giving managers an incentive to hang on to possibly inefficient, obsolescent machines
●Exclusion from capital employed of intangible assets, such as brands and reputation.
●In order to increase short-term profit, divisional managers may lead to cut down on discretionary cost such as training, advertising and research; this would undermine the long-term future of business.
●If management turnover is high, manager may not accept the benefit long-term investment decision where short term profit is discouraged.
以上就是小編為大家整理的剩余所得RI優(yōu)缺點(diǎn)_ACCA考試PM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Danielle Liu老師沖刺班
本文為正保會(huì)計(jì)網(wǎng)校在線原創(chuàng)文章
· 更多資訊：
學(xué)員討論（0）
推薦閱讀
相關(guān)資訊
限時(shí)免費(fèi)資料
-
歷年樣卷
-
考試大綱
-
詞匯表
-
報(bào)考指南
-
考官文章
-
思維導(dǎo)圖
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)