This module examines strategic business segments and the use of segment reporting and transfer pricing. Investment center evaluation measures are assessed as well as the emergence of the Balanced Scorecard as a strategic tool. Long range planning and capital budgeting decisions are analyzed using non-discounting and discounting models, which involves a discussion on the time value of money and income tax effects.

Required Readings:

Chapter 11 Segment Reporting, Transfer Pricing, and Balanced Scorecard

Chapter 12 Capital Budgeting Decisions

minimum 200 words