Profitability, customer satisfaction, or employee satisfaction are examples of: a. Association b. Data Exploration c. Cause-and-effect d. None of the above
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- Which of the following is one of the limitations of Management Accounting?Select one:a. Existence of wide knowledgeb. Simplified approachc. Lack of objectivityd. Free of cost systemWhich of the following is true about designing an accounting−based performance measure? A. Management's beliefs are not required during the analyses. B. The issues considered in each step are independent. C. The decisions made in steps are followed in a hierarchical order. D. Behavioral criteria are important when evaluating the stepsWhich of the following is NOT one of the limitations of Management Accounting?Select one:a. Lack of wide knowledgeb. Complicated approachc. Costly systemd. Concerned with the future
- The managerial activity of monitoring a plan's implementation and taking corrective action is an example of a.planning b.controlling c.decision making d.marketing e.none of theseComponents of the organization that are demotivating for purposes of performance management are known as ______. A. business goals B. strategic plans C. uncontrollable factors D. incentivesIs there a way to prevent managers from focusing on accounting measures as performance measures?
- Which of the following does not describe a management control system? A. establishes a companys strategic goals B. implements a companys strategic goals C. monitors a companys strategic goals D. a system that only measures profitabilityWhich of the following is not a characteristic of a good performance measurement system? A. timely B. consistent C. based on activities over which managers have no control or influence D. uses both long- and short-term performances and standardsWhich of the following is not a type of responsibility center? A. concentrated cost center B. investment center C. profit center D. cost center
- Which of the following statements regarding the balanced scorecard is not correct? a. It seeks to address the problems associated with traditional financial measures used to assess performance. b. The notion of value chain analysis plays a major role in the drawing up of a balanced scorecard. c. It relies on the perception of the users with regard to service provided. d. It is directly derived from scientific management theories.Which of the following is not a qualitative decision that should be considered in an outsourcing decision? A. employee morale B. product quality C. company reputation D. relevant costsManagers in which of the following responsibility centers are held responsible forprofits? (You may select more than one answer.)a. Revenue centersb. Cost centersc. Profit centersd. Investment centers