Accounting (Managerial Control) 301 Assignment

Anderson Customized Security (ACS) consists of three subsidiary divisions - Birmingham Corporation, Reading Company and Millwall Company – that operate as if they were independent companies. Each division has its own sales force and production facilities. Each division management is responsible for sales, cost of operations, acquiring and financing divisional assets, and working capital management. ACS corporate management evaluates the performance of the divisions and division managements on the basis of ROI.

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