题干：一个公司而言，其部门经理没有做出为整个公司的最佳利益的决定。为了防止这种情况，公司应使用绩效评价体系，专注于
A.营业收入。
B.弹性预算差异。
C.可控成本。
D.剩余收益。
考点：Responsibility Accounting and Performance Measures-The Balanced Scorecard
关键词： not overall
解题思路：公司使用RI 还是ROI的区别，优缺点
RI的优点是是公司利益最大化，而不是部门利益最大化
ROI导致的结果可能是最求部门考核利益，比如ROI低于部门ROI但高于公司目标ROI的项目，对于部门而言不好，但是对于公司而言是盈利的
A performance evaluation system that focuses on operating income would not necessarily encourage divisional managers to make decisions that are in the best interests of the company.
A performance evaluation system that focuses on flexible budget variances would not necessarily encourage divisional managers to make decisions that are in the best interests of the company.
A performance evaluation system that focuses on controllable costs would not necessarily encourage divisional managers to make decisions that are in the best interests of the company.
When division managers are evaluated on the basis of residual income, they are more likely to embark upon projects that will be in the best interests of the overall corporation. Residual income is not a rate, but instead it is an amount of income. As long as the expected net income before taxes from the project is greater than the target monetary return in (calculated as a percentage of invested capital), the project will be in the best interests of the oveerall corporation and it will also have positive residual income. Using residual income overcomes a weakness inherent in using return on investment for manager evaluation. If return on investment is used, a project that would have a higher return than the company's cost of capital and thus would be good for the company may be rejected by the division manager because its return on investment is lower than the division's current return on investment and thus it would bring the division's return on investment down.
