The Learning and Growth Perspective of Sweetcake Restaurant Shows Increasing

question 65

Multiple Choice

The learning and growth perspective of Sweetcake Restaurant shows increasing customer satisfaction as an objective.Which of the following will be an appropriate performance measure of this objective?

• A)Number of new chefs trained in each department
• B)Order delivery time
• C)Percentage growth in sales
• D)Percentage growth in profit

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Definitions:

Factory Utilities

Costs associated with utilities consumed in the manufacturing process, such as electricity, gas, and water.

Cost of Goods Manufactured

The cost of goods manufactured refers to the total production cost of goods completed during a specific period.

Direct Labor

The wages or costs associated with employees who are directly involved in the production of goods or services.

Manufacturing Overhead

All indirect costs related to manufacturing, such as the cost of utilities, rent, and salaries for managers not directly involved in production.