第十章单元测试
- Unfavorable variances should always be interpreted as "bad news" for the company. ( )
- Which of the following are advantages of decentralization? ( )
- In terms of responsibility centers, a large corporate division would be considered a(n) ( )
- "Number of new products developed" would be a key performance indicator (KPI) for which of the four balanced scorecard perspectives? ( )
- "Hours of employee training" would be a key performance indicator (KPI) for which of the four balanced scorecard perspectives? ( )
- The basic purpose of a responsibility accounting system is ( )
- Listed below is selected financial information for the Western Division of the Hansel Company for last
year.
If Hansel treats the Western Division as an investment center for performance measurement purposes, what
is the before-tax return on investment (ROI) for last year? （ ） - The imputed interest rate used in the residual income approach to performance evaluation can best be described as the （ ）
- Managerial performance can be measured in many different ways, including return on investment (ROl) and residual income. A good reason for using residual income instead of ROl is that goal congruence is more likely to be promoted by using residual income. ( )
- A limitation of transfer prices based on actual cost is that they （ ）
A:对 B:错
答案:错
A:Use of expert knowledge
B:Frees top management's time
C:Improved customer relations
D:Achieving goal congruence
A:profit center
B:cost center
C:revenue center
D:investment center .
A:Internal business
B:Financial
C:Customer
D:Learning and growth
A:Customer
B:Financial
C:Internal business
D:Learning and growth
A:Budgeting.
B:Motivation.
C:Variance analysis.
D:Authority.
A:19.79%
B:16.67%
C:22.54%
D:34.78%
A:Average return on investments for the company over the last several years.
B:Average lending rate for the year being evaluated.
C:Historical weighted-average cost of capital for the company.
D:Target return on investment set by the company's management.
A:对 B:错
A:Can lead to sub-optimal decisions for the company as a whole.
B:Lack clarity and administrative convenience.
C:Must be adjusted by some markup.
D:Charge inefficiencies to the department that is transferring the goods.
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