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Q. Arguments for the controllability principle?
- It would be considered fairer by a manager if they were not assessed on costs which are not within their own control. This is on the verge ofimproving motivation and morale.
- If a manager was assessed on costs which were not within their control, it could be argued there would be little they could do about these costs any way, even if exceptions were reported.
Q. Show the Cost based approaches - Method of transfer pricing? The pricing of products or services are based on their full or variable (marginal) production cost per unit. Ful
Ask What advantages are there to employees as stakeholders are available in Germany that are not provided to employees in US companies? In the United States, how do employees let
Corporate Strategy
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Q. Explain Two-part tariff system? With a two-part tariff system the buyer is charged: A transfer price equal to the seller's variable (marginal) cost for each unit sold
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Q. Explain Performance ratios - Return on capital employed? Return on capital employed (ROCE) = (Profit before interest and tax (PBIT) / Capital employed) x 100% The
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