The Importance of Segmental Analysis
Marina Guzik
Chapter Chapter 24 in CFO Techniques, 2011, pp 215-222 from Springer
Abstract:
Abstract Most businesses are complex and comprised of various distinct operational sectors, or deal with different products or services, or conduct business in different regions. And that’s an excellent thing—the more diversified the enterprise, the higher its chances for survival. I am a big proponent of various diversification strategies. However, when it comes to performance evaluation, diversification creates an additional important angle that cannot be overlooked.
Keywords: Cost Driver; Business Intelligence; Segmental Analysis; Diversification Strategy; Operational Staff (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4302-3757-0_24
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DOI: 10.1007/978-1-4302-3757-0_24
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