Term
| Return On Investment (ROI) |
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Definition
| Net Operating Income/Average Operating Assets |
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|
Term
| Return On Investment (ROI) |
|
Definition
|
|
Term
|
Definition
| Net Operating Income/Sales |
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|
Term
|
Definition
| Sales/Average Operating Assets |
|
|
Term
| Lowest acceptable transfer price (for the selling division) |
|
Definition
| ≥Variable Cost + (Total Contribution Margin on Lost Sales/Number of units transferred) |
|
|
Term
| Highest acceptable transfer price (for the buying division |
|
Definition
| ≤ Cost of Buying from outside supplier |
|
|
Term
|
Definition
| Net Operating Income - (Minimum required return(%) × average operating assets) |
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