剩余所得RI优缺点_ACCA考试FM知识点

剩余所得RI优缺点_ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了剩余所得RI优缺点_ACCA考试PM知识点，希望能够帮助到大家。

【科目】

ACCA-PM

【知识点】

剩余所得RI优缺点

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.

以上就是小编为大家整理的剩余所得RI优缺点_ACCA考试PM知识点了，希望大家能够认真学习，最后，预祝到家顺利通过ACCA考试。

注：以上内容来自Danielle Liu老师冲刺班

本文为正保会计网校在线原创文章

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