Which of the Following Is a Measure of the Balanced

question 93

Multiple Choice

Which of the following is a measure of the balanced scorecard's customer perspective?

• A) Number of client complaints
• B) Defect rates
• C) Number of process improvements
• D) Revenue growth

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Definitions:

Overhead Cost Performance Report

A document that compares the actual overhead costs incurred to the budgeted or standard overhead costs, for the purpose of monitoring and controlling these costs.

Efficiency Variances

Variances that occur when the actual performance deviates from the expected standards, often analyzed in terms of time, cost, and materials.

Budget Variance

The difference between budgeted figures for revenue and expenditure, and the actual amounts realized.

Budgeted Fixed Overhead

The estimated constant costs for a period that do not vary with the level of production or sales, such as rent, salaries, and insurance.