Which of the Following Is Not a Category for Performance

question 95

Multiple Choice

Which of the following is not a category for performance measures used for a balanced scorecard?

• A)Learning and growth
• B)Competitive
• C)Internal business processes
• D)Customer

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Definitions:

Capacity

The maximum amount of goods or services a company can produce or deliver in a given period with existing resources.

Allocation Base

A criterion or measure used for distributing overhead costs among various products, services, or departments within a business.

Traditional Costing

A costing method that allocates overhead based on a single predetermined rate, usually ignoring the varying demands different products place on resources.

Direct Labor-Hours

The total number of labor hours spent on the production of goods or services.