The Performance Evaluation of Cost Centres Is Typically Based on Which

question 89

Multiple Choice

The performance evaluation of cost centres is typically based on which of the following?

• A) Sales volume variance
• B) ROI
• C) Flexible budget variance
• D) Static budget variance

---

Definitions:

Cognitive Perspective

A psychological approach that focuses on the mental processes involved in knowing, including perception, thinking, memory, and judgment.

Serotonin

A neurotransmitter involved in the regulation of mood, appetite, and sleep, among other processes, often associated with feelings of well-being and happiness.

Agoraphobia

An anxiety disorder characterized by intense fear or anxiety about being in places where escape may be difficult or embarrassing.