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4.The operating statement used by an organisation to measure the performance of its divisions is structured as follows:
Which of the following would provide the best basis for measuring the performance of a manager of an investment centre?
A.Traceable divisional profit
B.Divisional net profit
C.Contribution
D.Controllable operating profit
4.答案： Controllable operating profit
Controllable operating proft should be used because it includes the total of all costs and revenues that can be atributable to the perfomance of a manager of an investment centre.
Contribution is not suitable as it does not reflect controllable fixed costs.
Traceable divisional profit and divisional net profit are not suitable as they include costs that are outside the control of the investment centre manager.
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