What Measures May Be Used in the Performance Evaluation System

question 2

Multiple Choice

What measures may be used in the performance evaluation system of a multinational corporation?

• A)financial measures such as profit,cost,and return on investment
• B)quality and customer satisfaction
• C)market share
• D)all of the above

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Definitions:

Standard Cost Card

A document that lists the standard costs associated with producing a unit of product, including materials, labor, and overhead.

Fixed Manufacturing Overhead

Costs that do not vary with the level of production or sales, such as salaries of production supervisors and depreciation of factory equipment.

Direct Labor Costs

Expenses related to labor that is directly involved in the production of goods or the provision of services.

Predetermined Overhead Rate

An estimated rate used to assign manufacturing overhead costs to products, calculated before the accounting period starts.