Pty Ltd Langfield-Smith, Thorne, Smith, Hilton Management Accounting, 7e 9-1 A review of where we have come from • Planning and control – Budgeting – Transfer Pricing – Performance evaluation and reward systems Financial performance measures (Variances, ROI, RI & EVA®) Non-financial measures (e.g. balanced scorecard)* – Capital expenditure (long term decisions) * = contemporary topic 2 Copyright © 2015 McGraw-Hill Education (Australia) Pty Ltd Langfield-Smith, Thorne, Smith, Hilton Management…
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