题目内容
某公司下设甲、乙两个投资中心。甲投资中心的部门资产为1500万元，投资报酬率为14%；乙投资中心的投资报酬率为16%，剩余收益为300万元。该公司平均资本成本为12%。 要求： (1)计算甲中心的剩余收益。 (2)计算乙中心的部门资产。 (3)说明投资报酬率和剩余收益作为投资中心业绩评价指标的优缺点。
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