個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Case Against ROI Control
內容大綱
Return on investment (ROI), as a measure of division contribution to profits in decentralized companies, is of limited use. ROI is too simple a model for a complex process, especially when different profit objectives and types of fixed assets exist. ROI application problems include: setting proper annual profit objectives, assigning responsibility for deviation, and measuring accounted profit in a short period of time. Increased familiarity with division operations and more realistic profit objectives and time span evaluations are needed. Recentralization is an inappropriate alternative for ROI, and correction of the technical drawbacks and implementation constraints of ROI procedures is necessary pending further improvements for new research.