Author Archive for ps6aa

Responsibility Accouting - ROI, Residual Income, EVA

by Patrick Shanley

This podcast explains the importance of responsibility accounting, and it describes the different ways to measure the performance of investment centers. This podcast will show the differences in income and profit along with the advantages and disadvantages of using ROI, Residual Income, and EVA to evaluate performance.

Responsibility Accounting - ROI, Residual Income, EVA