Roi, Ri
Roi, Ri
Roi, Ri
Direktur
Manajer
Keuangan
Manajer Manajer Manajer
Divisi A Divisi B Divisi C
Manajer SDM
Lain-lain
Responsibility Centers
A
A subunit
subunit in
in an
an organization
organization whose
whose
manager
manager is is held
held accountable
accountable forfor
specified
specified financial
financial results.
results.
Tipe responsibility center:
Pusat Pendapatan ( akuntansi mengukur
pendapatan dan biaya penjualan)
Pusat Biaya (engineered expense centers &
Discretionary expense centers), akuntansi
mengukur biaya yang terjadi)
Pusat Laba ( akuntansi mengukur pendapatan
dan biaya dan perbedaan antara keduanya)
Pusat Investasi (akuntansi mengukur bukan
hanya laba tetapi juga investasi yang dibutuhkan
untuk memperoleh laba)
Measuring Performance
in Investment Centers
Investment Center
managers make
decisions that
affect both profit
and invested
capital. Corporate Headquarters
Income
ROI =
Invested Capital
Sales
Sales Capital
Capital
Margin
Margin Turnover
Turnover
Return on Investment (ROI)
Income $ 30,000
Sales Revenue $ 500,000
Invested Capital $ 200,000
$30,000 $500,000
ROI = ×
$500,000 $200,000
Increase Lower
Sales Invested
Prices Capital
$42,000 $600,000
ROI = ×
$600,000 $200,000
Investment capital
× Imputed interest rate
= Investment charge
Investment center’s
minimum required
rate of return
Residual Income
Investment center’s
minimum required
rate of return
Residual Income
Asa manager at
Flower Co., would you
invest the $100,000 if
you were evaluated
using residual income?
Would your decision be
different if you were
evaluated using ROI?
Residual Income
Residual income encourages managers to
make profitable investments that would
be rejected by managers using ROI.