Waterfield Company has three decentralized segments. Executive managers are looking for a way to measure the performance of each segment. Which of the following metrics might be used for this purpose?

A) the operating cash flows for the entire company
B) the return on investment of each segment
C) the number of training sessions provided to employees in each segment
D) the material quantity variance in each segment

Decentralized Segments

Parts of an organization that operate independently with their decision-making, often allowing for greater responsiveness to local markets or conditions.

Return On Investment

A performance measure used to evaluate the efficiency or profitability of an investment, calculated as net profit divided by the cost of the investment.

Operating Cash Flows

Cash generated from a company's normal business operations.