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Segment performance refers to the evaluation of the financial and operational performance of different segments, divisions, departments, products, geographical areas, or customer groups within an organization. In managerial accounting, segment performance analysis is important because a large organization may consist of several relatively independent units that contribute differently to overall profitability. The management needs to know which segments are performing efficiently, which are underperforming, and what factors are responsible for these differences. Segment performance information helps managers in planning, controlling, decision-making, resource allocation, and performance evaluation. A segment may be defined as any identifiable part of an organization for which separate financial information can be collected and evaluated. Segments may be based on products, services, geographical regions, markets, customers, or organizational divisions. For example, a company manufacturing consumer goods may have separate segments for food products, personal-care products, and household products. Similarly, a company operating in different regions may evaluate the performance of its northern, southern, eastern, and western divisions separately. The basic purpose of segment performance measurement is to determine the contribution made by each segment to the organization. Total organizational profit alone cannot provide sufficient information to management. A company may earn an overall profit while some of its segments are generating losses. Conversely, a segment may appear less profitable because it has been allocated a large amount of common fixed costs even though it makes a substantial contribution toward covering these costs. Therefore, segment-wise analysis provides more meaningful information for managerial decisions. One of the most important measures used in segment performance evaluation is segment contribution. Contribution is calculated by subtracting variable costs from sales revenue. The formula is: Contribution = Sales – Variable Costs Contribution indicates how much a segment contributes toward the recovery of fixed costs and the generation of profit. For example, if a segment has sales of ₹10,00,000 and variable costs ______ ________ ________ ____ ____ ___.
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