In a Cost Management System,what Does the Cost View NOT

question 163

Multiple Choice

In a cost management system,what does the cost view NOT include?

• A)resources
• B)activities
• C)driver analysis
• D)products and customers

Understand the necessity of flexibility in organizational controls.

Comprehend the importance of balancing cost versus benefit in effective control systems.

Recognize the various attributes that make controls effective.

Distinguish between strategic planning and operational planning in an organizational context.

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Definitions:

Productivity

Refers to the amount of goods or services produced for every hour worked.

Bureaucratic Ritualism

Involves bureaucrats getting so preoccupied with rules and regulations that they make it difficult for the organization to fulfill its goals.

Dehumanization

Occurs when bureaucracies treat clients as standard cases and personnel as cogs in a giant machine. This treatment frustrates clients and lowers worker morale.

Bureaucracies

Complex organizational structures with fixed rules, a hierarchy of authority, and a full-time administrative staff, designed to coordinate and control the work of many individuals.