A Tool That Delineates the Relationships Among the Key Organizational

question 23

Multiple Choice

A tool that delineates the relationships among the key organizational objectives for all four BSC perspectives defines

• A) business plan.
• B) competitor analysis.
• C) SWOT analysis.
• D) strategy map.

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Definitions:

Cash Equivalents

Short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Direct Method

The Direct Method in accounting refers to a way of reporting cash flows from operating activities by directly listing major classes of gross cash receipts and payments.

Operating Activities

The primary revenue-generating activities of a business which include production, sales, and delivery of the company’s main goods and services.

Accrual Basis

An accounting method where transactions are recorded when they are earned or incurred, regardless of when cash is exchanged, offering a more accurate financial picture.