In: Accounting
1.
Reports that only compare actual results to static budget estimates.
Group of answer choices
Balanced Scorecard
Production budgets
Performance reports
Flexible budgets
2.
A report displaying the measurement of KPI's.
Group of answer choices
Balanced Scorecard
Flexible Budget
Performnce Report
Key Performance Indicator Report
3.
A part of an organization whose management is responsible for planning and controlling certain specific activities.
Group of answer choices
Responsibility center
A segment
A division
A transfer center
4.
Operating income divided by total assets. A measurement of the profitability of a business segment relative to the size of its assets.
Group of answer choices
Return on investment
Sales margin
Capital turnover
Residual income
5.
Operating income divided by sales revenue. Measures the profit earned for every dollar of sales revenue.
Group of answer choices
Sales margin
Residual income
Capital turnover
Return on investment
6.
The difference between actual and budgeted figures.
Group of answer choices
Variance
Segment margin
Differential income
Volume error
7.
Operating income minus minimum acceptable operating income based on the amount of assets invested.
Group of answer choices
Residual Income
Sales margin
Capital turnover
Return on investment
8.
Sales revenue divided by total assets. This performance measure shows how much sales revenue is being earned per dollar of asset invested.
Group of answer choices
Capital turnover
Sales margin
Residual Income
Return on investment
9.
These costs should not be included when measuring the performance of a business segment since they are not under the control of the segment manager.
Group of answer choices
Common fixed expenses
Transfer prices
Fixed costs
Responsibility center costs
10.
The process of organizing a company’s operations where authority and responsibility are delegated downward in the organization. As a result, companies can no longer rely on company-wide performance measures alone to assess performance.
Group of answer choices
Segmentation
Integration
Decentralization
Consolidation
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