Which of the Following Is a Key Performance Indicator of the Financial

question 122

Multiple Choice

Which of the following is a key performance indicator of the financial perspective in a balanced scorecard?

• A) hours of employee training
• B) number of warranty claims
• C) percentage of market share
• D) return on investment

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Definitions:

Factory Overhead

Expenses related to operating a factory that cannot directly traced to specific units produced, including utilities, depreciation, and maintenance.

Direct Labor

The labor cost of workers directly involved in the production of goods or the provision of services, considered a variable cost.

FIFO Method

An inventory valuation method where the first goods purchased are the first to be sold, standing for "First In, First Out".

Equivalent Units

A concept used in process costing that converts partially completed units into a number of fully completed units, facilitating the calculation of unit costs.