Throughput Would Be a Measure of Performance Under Which Perspective

question 26

Multiple Choice

Throughput would be a measure of performance under which perspective of the balanced scorecard?

• A) Internal business
• B) Customer
• C) Financial
• D) Learning and growth

---

Definitions:

Lower-of-Cost-or-Market

An accounting principle requiring that inventory be recorded at the lesser of its historical cost or current market value.

Replacement Cost

The current cost of replacing an asset with a new one of similar kind and quality at present market prices.

Unit Cost

The cost incurred to produce, acquire, or distribute one unit of a product or service.

Inventoriable Costs

Costs that are included in the value of inventory and recognized as cost of goods sold when the inventory is sold.