Which of the Following Statements Is Not

question 36

Multiple Choice

Which of the following statements is not ?

• A) A balanced scorecard is an integrated set of performance targets, both financial and nonfinancial, that are derived from an organization's strategies about how to achieve its goals.
• B) Total quality management (TQM) seeks to continuously improve the government's ability to meet or exceed demands from customers who might be external, such as taxpayers and service recipients, or internal, such as the customers of an internal service fund.
• C) Service efforts and accomplishments (SEA) reporting links customer (taxpayer and other resource provider) satisfaction to improvements in the operating systems and processes used to provide goods and services.
• D) Customer relationship management (CRM) systems create an integrated view of a customer to coordinate services from all channels of the organization with the intent to improve the long-term relationship the organization has with its customer.

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Definitions:

Time-Driven Activity-Based Costing

An accounting method that assigns costs to products or services based on the time required for each activity involved in production or service delivery.

Customer Support Department

A functional division of a business responsible for providing assistance and service to customers before, during, and after a purchase.

Customer Cost Analysis

An evaluation method used to understand all costs associated with doing business with a specific customer or market segment, including acquisition, service, and support costs.

Total Cost Assigned

The complete allocation of costs, both direct and indirect, to a specific product, service, or department.