Auditing Case Study 2 2000words

SummaryofOrg.docx

	Functional	Market Based
· Strategy	Cost Leader	Differentiator
· Degree of Control	Centralised	Decentralised
· KSF	Economies of Scale	Responsiveness to customers/markets
· Types of Products	Similar	Diversified
· Responsibility Centres	Cost/Revenue Centre	Profit or Investment
· Performance Measures	Cost or Revenue Variance	Profit variance or ROI (investment)
· Problem	Lack of coordination / information asymmetry

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’