Auditing Case Study 2 2000words
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Functional |
Market Based |
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· Strategy |
Cost Leader |
Differentiator |
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· Degree of Control |
Centralised |
Decentralised |
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· KSF |
Economies of Scale |
Responsiveness to customers/markets |
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· Types of Products |
Similar |
Diversified |
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· Responsibility Centres |
Cost/Revenue Centre |
Profit or Investment |
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· Performance Measures |
Cost or Revenue Variance |
Profit variance or ROI (investment) |
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· Problem |
Lack of coordination / information asymmetry |
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1. Diagram in section itself (not appendix)
2. Type: Functional/ Market based/ Hybrid (describe combination)
3. Type of responsibility centre
a. Cost revenue/profit/investment
4. Degree of control
a. Centralised or decentralised
5. Identify ‘cash cows’ and ‘dogs’