Examples of the Balanced Scorecard's Business Processes Measurement Criteria Are

question 30

Multiple Choice

Examples of the Balanced Scorecard's business processes measurement criteria are ___________.

• A)Asset utilization and cash flow
• B)Brand image and reputation
• C)Cycle times and defect rates
• D)Employee morale and IT capabilities

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Definitions:

GAAP

Generally Accepted Accounting Principles; a set of rules and standards used for financial reporting and accounting.

Cost Flow Assumption

An assumption about how costs are removed from inventory and reported as cost of goods sold, influencing how inventory and profits are accounted for.

Variable Costing

An accounting method that only includes variable costs in product costs and treats fixed costs as period expenses.

Fixed Production Costs

Expenses that do not change with the level of production, such as rent for factory premises, salaries of permanent staff, and depreciation of machinery.