Use of the Balanced Scorecard Can Hinder or Decrease Organizational

question 54

Multiple Choice

Use of the balanced scorecard can hinder or decrease organizational performance if it is implemented using which type of orientation?

• A) Performance management orientation
• B) Performance measurement orientation
• C) Customer orientation
• D) Learning and growth orientation
• E) Internal business process orientation

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Definitions:

Periodic Inventory System

The inventory system in which the inventory records do not show the amount available for sale or sold during the period.

Merchandise Inventory Account

An account that tracks the cost of goods held for sale during an accounting period.

Inventory Costing Methods

Refer to the approaches used by companies to assign costs to their inventory items and determine the cost of goods sold.

Net Income

The total profit of a company after all expenses, taxes, and costs have been subtracted from total revenue.