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材料全屏

50

【不定项选择题】

Complete the following statements about the balanced scorecard approach, choosing from the options available:

Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)

A

Gap 1 key performance indicators agreed with management

B

Gap 1 a mission statement

C

Gap 1 operational plans in place

D

Gap 2 short term improvements for the business.

E

Gap 2 the long term success of the business.

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考点：Chapter21Performancemeasurement

Gap 1 BGap 2 E

多做几道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

30

【简答题】

From the information provided calculate

(i) The actual price paid per kg for the direct material

(ii) The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

higher quality direct material has been purchased

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