________ Are Increases in Potential Performance That Result from New

question 14

Multiple Choice

________ are increases in potential performance that result from new ways of motivating and coordinating group members.

• A) Output gains
• B) Process gains
• C) Incremental gains
• D) Productivity gains

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Definitions:

Management Accounting

The method involves creating managerial reports and financial records that deliver precise and prompt financial and statistical data needed by managers for making daily and near-term decisions.

Decision Making

The process of choosing among multiple options or courses of action, based on factors such as data analysis, strategic goals, and resource availability.

Cost Driver

A factor that causes the cost of an activity or process to change, used in activity-based costing to allocate overheads more accurately.

Responsibility Centre

A unit or department within an organization, headed by a manager, who is accountable for its activities and financial performance.