Question

Select any Organization of your choice and study how the performance of Investment Centres are measured in that organisation? Give your views on the method that is being practiced by that organization.

26 Oct 2021
Answer :
Word Count : 664

In the context of Management Control Systems, let us consider Tata Motors, one of India’s largest automobile manufacturers, to study how the performance of Investment Centres is measured.

### Performance Measurement of Investment Centres at Tata Motors

Investment Centres in Tata Motors are strategic business units (SBUs) or divisions responsible for both revenues and expenses, as well as for making significant capital investment decisions. These centres are evaluated primarily on their ability to generate returns on the investments allocated to them. Tata Motors employs a variety of performance measurement tools to assess the success of its Investment Centres.

#### 1. Return on Investment (ROI):
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