10/3/2023 0 Comments Budgetary planning![]() Investigated by management to achieve effective budgetary control.Ĭertain budget reports are prepared monthly, whereas others are prepared moreįrequently depending on the activities being monitored. If actual results are different from planned results, the difference must always be The formula for computing ROI for investment centers is: Controllable margin ÷īudget reports comparing actual results with planned objectives should be prepared only The primary basis for evaluating performance in investment centers is return on investment
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