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剩余所得RI優缺點_ACCA考試FM知識點
剩余所得RI優缺點_ACCA考試PM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了剩余所得RI優缺點_ACCA考試PM知識點，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識點】
剩余所得RI優缺點
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優缺點_ACCA考試PM知識點了，希望大家能夠認真學習，倒計時，預祝到家順利通過ACCA考試。
注：以上內容來自Danielle Liu老師沖刺班
本文為正保會計網校在線原創文章
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