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Q. Evaluating the performance of divisions?
The controllability principle is concerned with assessing performance based upon measures that can be controlled only by a manager and omitting any items which are uncontrollable. As an example the head office or holding company could ensure it does not include and therefore evaluate a manager on the head office overhead they apportion or interest charges they apply centrally.
Adelphi is situated in a large regional centre about 100kms from the capital city. It has a population of 150,000 in the regional city itself and the surrounding area, predominantl
what have you learnt about business strategy?
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