cost accounting test bank chapter 23汇总.docx
- 文档编号:842203
- 上传时间:2022-10-13
- 格式:DOCX
- 页数:60
- 大小:39.45KB
cost accounting test bank chapter 23汇总.docx
《cost accounting test bank chapter 23汇总.docx》由会员分享,可在线阅读,更多相关《cost accounting test bank chapter 23汇总.docx(60页珍藏版)》请在冰豆网上搜索。
costaccountingtestbankchapter23汇总
CostAccounting,15e(Horngren/Datar/Rajan)
Chapter23PerformanceMeasurement,Compensation,andMultinationalConsiderations
Objective23.1
1)Areportthatmeasuresfinancialandnonfinancialperformancemeasuresforvariousorganizationunitsinasinglereportiscalleda(n)________.
A)balancedscorecard
B)financialreportscorecard
C)goal-congruencereport
D)investmentsuccessreport
Answer:
A
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
2)Customer-satisfactionmeasuresareanexampleofthe________.
A)goal-congruenceapproach
B)balancedscorecardapproach
C)financialreportscorecardapproach
D)investmentsuccessapproach
Answer:
B
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
3)Anexampleofaperformancemeasurewithalongtimehorizonis________.
A)directmaterialsefficiencyvariances
B)overheadspendingvariances
C)numberofnewpatentsdeveloped
D)qualityofroomservice
Answer:
C
Diff:
2
Objective:
1
AACSB:
Applicationofknowledge
4)Averagenumberofrepeatvisitsinaspaunitisa________measureonabalancedscorecard.
A)customerperspective
B)financialperspective
C)learning-and-growthperspective
D)internal-business-processperspective
Answer:
A
Diff:
2
Objective:
1
AACSB:
Applicationofknowledge
5)Whichofthefollowingstepsindesigninganaccounting-basedperformancemeasureincludesdecisionssuchasdefiningassetsastotalassetsornetassetsinthecalculationofreturnonassets?
A)choosingperformancemeasuresthatalignwithtopmanagement'sfinancialgoals
B)choosingthetimehorizonofeachperformancemeasure
C)choosingthedetailsforeachperformancemeasure
D)choosingatargetlevelofperformance
Answer:
C
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
6)Whichofthefollowingstepsindesigninganaccounting-basedperformancemeasureincludesdecisionsofselectingnetincomeasameasureoffinancialperformance?
A)choosingperformancemeasuresthatalignwiththefirm'sfinancialgoals
B)choosingthetimehorizonofeachperformancemeasure
C)choosingthedetailsforeachperformancemeasure
D)choosingatargetlevelofperformance
Answer:
A
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
7)Whichofthefollowingistrueaboutdesigninganaccounting-basedperformancemeasure?
A)Thedecisionsmadeinstepsarefollowedinahierarchialorder.
B)Theissuesconsideredineachstepareindependent.
C)Management'sbeliefsarenotrequiredduringtheanalyses.
D)Behavioralcriteriaareimportantwhenevaluatingthesteps.
Answer:
D
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
8)Manycommonperformancemeasures,suchascustomersatisfaction,relyoninternalfinancialaccountinginformation.
Answer:
FALSE
Explanation:
Customersatisfactionwouldbeobtainedbysurveysthatarenotinthefinancialaccountingrecords.
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
9)Somecompaniespresentfinancialandnonfinancialperformancemeasuresforvariousorganizationunitsinasinglereportcalledthebalancedscorecard.
Answer:
TRUE
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
10)Thebalancedscorecardinmostorganizationsisbrokendownintothefollowingcategories:
commercialperspective,supplierperspective,externalbusiness-processperspective,andproductivityperspective.
Answer:
FALSE
Explanation:
Thebalancedscorecardinmostorganizationsisbrokendownintothefollowingcategories:
financialperspective,customerperspective,internalbusiness-processperspective,andlearning-and-growthperspective.
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
11)Thefirststepindesigningaccountingbasedperformancemeasuresistochooseatargetlevelofperformanceandfeedbackmechanism.
Answer:
FALSE
Explanation:
Thefirststepindesigningaccountingbasedperformancemeasuresistochooseperformancemeasuresthatalignwithtopmanagement'sfinancialgoals.
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
12)Assumeyouareevaluatingamanufacturingcompany.Matchthevariousorganizationalactivitiesandconceptswiththeperformancemeasureslisted.Someitemsmayhavemorethanonematch.
Activities:
1.Changeinrevenues
2.Cycletime
3.Economicorderquantity
4.Manufacturingdefects
5.Marketshare
6.Newproducts
7.On-timedelivery
8.Operatingincome
9.Productreliability
10.Time-to-market
Performancemeasure:
________a.Profitability
________b.Customersatisfaction
________c.Innovation
________d.Efficiency,quality,andtime
Answer:
1,8a.Profitability
5,7,9b.Customersatisfaction
6,10c.Innovation
2,3,4,7,9,10d.Efficiency,quality,andtime
Diff:
2
Objective:
1
AACSB:
Applicationofknowledge
13)Makealistofstepsofdesigninganaccountingbasedperformancemeasure.Giveexampleofdeci
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- cost accounting test bank chapter 23汇总 23 汇总