A Technique for Improving Performance of Activities and Processes That

question 77

Multiple Choice

A technique for improving performance of activities and processes that predicts activity costs as activity output changes is called

• A)value-added reporting.
• B)activity flexible budgeting.
• C)Kaizen costing.
• D)benchmarking.

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Definitions:

Scienter

A legal term used to refer to a party's knowledge of the wrongfulness or fraudulent nature of their actions.

Williams Act

A subset of the Securities Exchange Act of 1934, regulating tender offers and requiring disclosure of information by anyone seeking to acquire more than 5% of a company's securities.

Tender Offers

Public, open proposals by a party to purchase a substantial portion of a company’s shares or bonds from its shareholders or bondholders.

Consent Orders

Legal agreements approved by a judge that resolve disputes without admitting guilt or fault by either party, often used in regulatory settlements.