Which of These Is Not One of the Perspectives from Which

question 25

Multiple Choice

Which of these is not one of the perspectives from which the balanced scorecard views the business?

• A)Product.
• B)Financial.
• C)Customer.
• D)Business process.

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Definitions:

Fixed Overhead Budget Variance

The gap between the planned fixed overhead expenses and the real fixed overhead expenses that were realized.

Variance Reports

Financial documents that compare actual financial results to planned or budgeted amounts, highlighting discrepancies.

Budgeted Expenditure

Planned spending for a specific period as outlined in a budget, which serves as a financial plan and guideline for managing expenses.

Actual Expenditure

The real amount of money spent on goods, services, and other expenses during a specific period.