Which of the Following Is Not a Measure That Relates

question 101

Multiple Choice

Which of the following is not a measure that relates to the internal business processes perspective?

• A)Percentage of on-time deliveries
• B)Response time to customer request
• C)Delivery cycle time
• D)Product return rate

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Definitions:

Custom Goods

Products that are personalized or made to order according to the specifications provided by the customer.

Work in Process Account

An account used to record the costs associated with goods that are partially completed in manufacturing but not yet ready for sale.

Job Order Cost System

An accounting system used to track costs associated with specific jobs or orders, including materials, labor, and overhead.

Cost Performance

A measure of the efficiency of budget management, comparing the budgeted cost of work performed with the actual cost.