剩余所得RI優(yōu)缺點(diǎn)_ACCA考試FM知識點(diǎn)

剩余所得RI優(yōu)缺點(diǎn)_ACCA考試PM知識點(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知識點(diǎn)，希望能夠幫助到大家。

【科目】

ACCA-PM

【知識點(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

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