Question

Use the following terms to complete the sentences that follow; terms may be used once, more than once, or not at all:
Congruence
Increase
Controllability principle
Internal business
Customer
Investment
Decentralization
Learning and growth
Decrease
Profit
Economic value added (EVA)
Residual income (RI)
External market price
Responsibility accounting
Financial
Return on investment (ROI)
Full cost
Sales revenue
Incongruence
Transfer pricing
1. Managers of a(n) _______ center are evaluated based on measures such as ROI and residual income.
2. Suboptimal decisions and duplication of resources are considered disadvantages of _______ .
3. A positive _______ results when managers invest in projects that earn more than the hurdle rate.
4. The _______ perspective focuses on processes required to meet customer needs through measures such as on-time delivery and quality.
5. The _______ states that managers should be held responsible only for what they can control.
6. _______ measures the economic wealth that is created when a company’s after-tax operating income exceeds its cost of capital.
7. The _______ perspective typically contains leading indicators, which are measures that reflect future performance.
8. A change in the investment turnover ratio from 1.5 to 3.2 will _______ the division’s ROI.
9. The maximum transfer price is the _______ .
10. Goal _______ results when there is conflict between a manager and the organization as a whole.



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  • CreatedFebruary 27, 2015
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