What is meant by the term decentralization? What benefits result from decentralization? 9-2 9-3 9-4 Distinguish between a cost center, a profit center, and an investme What is meant by the terms margin and turnover in ROI calculation What is meant by residual income? 9-5 9-6 9-7 In what way can the use of ROI as a performance measure for inve decisions? How does the residual income approach overcome this p What is the difference between delivery cycle time and throughput make up throughput time? What elements of throughput time are va are non-value-added? 9-8 What does a manufacturing cycle efficiency (MCE) of less than 1 m interpret an MCE of 0.407 9-9 Why do the measures used in a balanced scorecard differ from comp 9-10 Why does the balanced scorecard include financial performance mea how well internal business processes are doing?