Page 182 - 5.2 i. Manac Costing ITC Summarised Notes
P. 182
PERFORMANCE MEASUREMENT
Introduction
• In this learning unit we shall focus primarily on
computing three financial performance measures
viz. ROI, RI and EVA and discuss the influence of
these measures on capital investment decisions.
• We shall also discuss various approaches that can
be employed to overcome the short-term
orientation associated with accounting profit-
related measures.
182
