Come the return on investment using both book and current values for each division. R Cute the need income for wth book and current values for each divo Cote the real nome for both book and current values for each division. Dokument Value he heffer basis for performance evaluation? Which do Autoration For the year ended November 30, 2017, the organization had set a memberi The following information is in action to that presented in Mini Exercise 11-23 for the World the poor the weed average cost of capitalis 10 percent this 40.000 12 250 70.000 14.000 90,000 10.000 Income Ats 10.000 log ang Required new to the decimal places s A w do you the most successful L04 10 MBC goal of 10 members with the following anticipated results: Worldwide Auditors' Association Planned Revenues and Expenses For Year Ending November 30, 2017 is in thousands) $55,859,8 Revenues. Expenses Salaries... Other personnel costs Occupancy costs Reimbursement to local units Other membership services Printing and paper Postage and shipping. General and administrative. Excess of revenues over expenses 27.900.0 6,975.0 3,859.6 1,480.0 1,050.0 525.0 220.0 1.090.0 (43,099.6 $12,7600 Additional information follows: Membership dues were increased from $360 to $400 at the beginning of the year. One-year subscriptions to Worldwide Auditor were anticipated to be 2,400 units. Advertising revenue was budgeted at $320,000. Each magazine was budgeted at a cost of $36. A total of 29.000 technical reports were anticipated at an average price of $80 with average costs of $22. The budgeted one-day courses had an anticipated attendance of 33,000 with an average fee of $450. The two-day courses had an anticipated attendance of 3,000 with an average fee of $770 per person The organization began the year with net capital assets of $88,000,000 with a planned cost of capital of 9 percent Chapter 11 Segment Reporting, Transfer Pricing, and Balanced Scorecard Required a. Prepare a balanced scorecard for IAA for November 2017 with calculated key performance indi- cators presented in two columns for planned performance and actual performance-include key financial, customer, and operating performance indicators. b. Which of the evaluation areas you selected indicated success and which indicated failure? c. Give some explanations of the successes and failures. Prot Selection of Balanced Scorecard Items LO4 The Worldwide Auditors' Association is a professional association. Its current membership totals 97.600 worldwide. The association operates from a central headquarters in New Zealand but has local membership units throughout the world. The local units hold monthly meetings to discuss recent developments in accounting and to hear professional speakers on topics of interest. The association's journal, Worldwide Auditor, is published monthly with feature articles and topical interest areas. The association publishes books and reports and sponsors continuing education courses. A statement of revenues and expenses follows: $55,054 WORLDWIDE AUDITORS' ASSOCIATION Statement of Revenues and Expenses For Year Ending November 30, 2017 ($ in thousands) Revenues Expenses Salaries.. Other personnel costs Occupancy costs. Reimbursement to local units. Other membership services Printing and paper Postage and shipping. General and administrative. Excess of revenues over expenses $29,000 6,786 5,650 1,600 1,000 640 242 1,076 (45.994) $ 9,060 information follows: Come the return on investment using both book and current values for each division. R Cute the need income for wth book and current values for each divo Cote the real nome for both book and current values for each division. Dokument Value he heffer basis for performance evaluation? Which do Autoration For the year ended November 30, 2017, the organization had set a memberi The following information is in action to that presented in Mini Exercise 11-23 for the World the poor the weed average cost of capitalis 10 percent this 40.000 12 250 70.000 14.000 90,000 10.000 Income Ats 10.000 log ang Required new to the decimal places s A w do you the most successful L04 10 MBC goal of 10 members with the following anticipated results: Worldwide Auditors' Association Planned Revenues and Expenses For Year Ending November 30, 2017 is in thousands) $55,859,8 Revenues. Expenses Salaries... Other personnel costs Occupancy costs Reimbursement to local units Other membership services Printing and paper Postage and shipping. General and administrative. Excess of revenues over expenses 27.900.0 6,975.0 3,859.6 1,480.0 1,050.0 525.0 220.0 1.090.0 (43,099.6 $12,7600 Additional information follows: Membership dues were increased from $360 to $400 at the beginning of the year. One-year subscriptions to Worldwide Auditor were anticipated to be 2,400 units. Advertising revenue was budgeted at $320,000. Each magazine was budgeted at a cost of $36. A total of 29.000 technical reports were anticipated at an average price of $80 with average costs of $22. The budgeted one-day courses had an anticipated attendance of 33,000 with an average fee of $450. The two-day courses had an anticipated attendance of 3,000 with an average fee of $770 per person The organization began the year with net capital assets of $88,000,000 with a planned cost of capital of 9 percent Chapter 11 Segment Reporting, Transfer Pricing, and Balanced Scorecard Required a. Prepare a balanced scorecard for IAA for November 2017 with calculated key performance indi- cators presented in two columns for planned performance and actual performance-include key financial, customer, and operating performance indicators. b. Which of the evaluation areas you selected indicated success and which indicated failure? c. Give some explanations of the successes and failures. Prot Selection of Balanced Scorecard Items LO4 The Worldwide Auditors' Association is a professional association. Its current membership totals 97.600 worldwide. The association operates from a central headquarters in New Zealand but has local membership units throughout the world. The local units hold monthly meetings to discuss recent developments in accounting and to hear professional speakers on topics of interest. The association's journal, Worldwide Auditor, is published monthly with feature articles and topical interest areas. The association publishes books and reports and sponsors continuing education courses. A statement of revenues and expenses follows: $55,054 WORLDWIDE AUDITORS' ASSOCIATION Statement of Revenues and Expenses For Year Ending November 30, 2017 ($ in thousands) Revenues Expenses Salaries.. Other personnel costs Occupancy costs. Reimbursement to local units. Other membership services Printing and paper Postage and shipping. General and administrative. Excess of revenues over expenses $29,000 6,786 5,650 1,600 1,000 640 242 1,076 (45.994) $ 9,060 information follows