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MA_Discussion 6

Pick one concept from Chapter 11 and another concept from Chapter 12. Based on the two concepts you picked, produce a lecture video using Power Point. Explain the Power Point using your own voice. You lecture video should contain at least 10 slides. Provide numerical example(s) to support your explanations.

•Chapter 11: Discusses the appraisal of performance by managers in decentralized organizations. In such organizations, operational responsibilities and decision-making are delegated to the managers that head each division of an organization (Chapter 11, n.d.). Decentralization is important for large organizations with diverse operations. The advantages of decentralization include increased expertise, quicker decisions, and motivation of local managers.

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•Chapter 11: Concept being analyzed is RETURN ON INVESTMENT (ROI). ROI refers to “operating income divided by average operating assets” (Chapter 11, n.d.).

•Chapter 12: Discusses the preparation and use of cash flow statements. “Cash flow statements offer cash receipt and cash payment information and reconciles the change in cash for a period of time” (Chapter 12, n.d.). They reveal the origin and destination for a specific period of time.

•Chapter 12: Concept being analyzed is CASH FLOW MEASURES. These measures are used to appraise cash flow information.

Phyllis Mugure

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