One of the Strategies of the Business Process Perspective Lens

question 65

Multiple Choice

One of the strategies of the business process perspective lens of the balanced scorecard is to improve the quality of the manufacturing process.Which of the following is not one of the measures?

• A)Number of on-time deliveries
• B)Machine downtime
• C)Percent of orders filled
• D)Scrap as a percentage of raw materials

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Definitions:

Job Order Cost Accounting

An accounting method that tracks costs individually for each job rather than for a set period, particularly useful for companies producing unique or custom products.

Operations Costing

A hybrid costing system used in manufacturing, combining features of both job-order and process costing to assign costs to products.

Job Order Cost

A costing method used to accumulate and assign the costs of labor, materials, and overhead to individual products or jobs.

Rework Costs

Expenses incurred to correct defective products or work processes, ensuring they meet quality standards before reaching the customer.