Page 110 - MAC4861_2 Costing class slides part 2
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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.
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