Ch13_Guan CM_AISE TB

Ch13_Guan CM_AISE TB - Chapter 13The Balanced Scorecard:...

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Chapter 13—The Balanced Scorecard: Strategic-Based Control MULTIPLE CHOICE 1. A competitive environment means that organizations will be a. producing increasingly high-volume, low-variety products and services. b. focused internally on efficiency. c. viewing their actions independent of competitors, suppliers and customers. d. managing cause and effect linkages to customer satisfaction. ANS: D PTS: 1 OBJ: 13-1 2. Which type of responsibility accounting addresses directed continuous improvement in environments that consist of competitive conditions and dynamic change? a. activity-based responsibility accounting b. strategic-based responsibility accounting c. process-based responsibility accounting d. functional-based responsibility accounting. ANS: B PTS: 1 OBJ: 13-1 3. Activity-based responsibility accounting adds which of the following to the financial-based responsib- ility accounting perspective? a. process perspective b. functional perspective c. consumer perspective d. learning perspective ANS: A PTS: 1 OBJ: 13-1 4. Which of the following is NOT true about activity-based responsibility accounting? a. The emphasis changes from cost reduction through change to cost control. b. The emphasis includes financial results as well as how things are done. c. Responsibility moves from one dimension to two dimensions. d. It moves from a control system to a performance management system. ANS: A PTS: 1 OBJ: 13-1 5. What are the two additional perspectives that are added to the activity-based approach to achieve stra- tegic-based responsibility? a. a customer perspective and a learning and growth perspective b. an infrastructure perspective and a process perspective c. a customer perspective and a financial perspective d. a financial perspective and a process perspective ANS: A PTS: 1 OBJ: 13-1 6. Directed continuous improvement is accomplished by linking initiatives to a. processes. b. strategy and mission. c. financial outcomes. d. measures. ANS: B PTS: 1 OBJ: 13-1 This edition is intended for use outside of the U.S. only, with content that may be different from the U.S. Edition. This may not be resold, copied, or distributed without the prior consent of the publisher.
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7. Which of the following is a perspective of strategic-based responsibility accounting but is NOT a per- spective of activity-based responsibility accounting? a. financial perspective b. process perspective c. customer perspective d. all of these ANS: C PTS: 1 OBJ: 13-1 8. The most common strategic-based performance management system is a. variance analysis with standard costs as benchmarks. b. the balanced scorecard. c. financial budgets. d. All of these are strategic-based performance management systems. ANS: D
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Ch13_Guan CM_AISE TB - Chapter 13The Balanced Scorecard:...

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