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Divisional Performance Measurement Lecture
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How we can distinguish in exam:
1. performance measurement – ROI or ROCE – (profit/capital employed)* 100% and
2.divisional performance measurement – also is ROI !!!! ( controllable profit/controllable investment) * 100%.
What they meant by investment ( I do not understand , exactly which figures will be , if we look at the balance sheet)
i mean “notional interest on net capital”
explain please what is notional income??
i learn alot both lectures, notes, and revision course
clear and simple explanation