Which of the Following Performance Perspectives in the Balanced Scorecard

question 35

Multiple Choice

Which of the following performance perspectives in the balanced scorecard model includes measures such as productivity, flow time, and asset utilization

• A) The financial perspective
• B) The customer perspective
• C) The innovation and learning perspective
• D) The internal perspective

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Definitions:

Variable Overhead

Costs that vary in direct proportion to changes in the operational activity of a business, such as utility bills or raw material costs.

Budgeted Production

represents the amount of production planned for a future period as part of the budgeting process.

Standard Cost System

An accounting system that uses standard costs for cost control and decision making.

Materials Price Variance

The difference between the actual cost of materials and the expected cost at standard prices.