$1)$ Which statement is incorrect regarding the balanced scorecard $($BSC$)?$ a$)$ The balanced scorecard cannot be used by non$-$profit organizations because of the financial dimension of the board. b$)$ Financial results, customer, organizational learning, and internal processes represent the four dimensions of the BSC$.$ c$)$ It is the organization's strategy that is the foundation of the BSC$.$ d$)$ With the BSC$,$ the manager focuses on continuous improvement rather than just achieving specific standards. e$)$ None of these answers. $2)$ Select, among the statements below, the one that represents the least usefulness of a budget for a manager: a$)$ Planning the resources necessary to achieve organizational goals; b$)$ Monitoring actual expenditures to ensure the initial budget is respected; c$)$ Making corrections, if necessary, if actual expenditures differ from the budget; d$)$ Complying with legal requirements dictated by the Company Law; e$)$ None of these answers. $3)$ Which statement best relates to a time variance on direct labor $($DL$)?$ a$)$ Actual production is greater than planned production. b$)$ The variance can mainly be attributed to the human resources director. c$)$ The variance can mainly be attributed to the factory director. d$)$ The variance may come from renegotiation of the collective agreement. e$)$ None of these answers. $4)$ Rioja Inc. is a company operating in telecommunications. In line with its differentiation strategy, it offers customized packages to its clients based on their needs. Among the following objectives, which would be the best for the internal processes axis? a$)$ Outsourcing the "customer service" function to an emerging country to reduce costs; b$)$ Asking technicians to undergo training to offer services at the cutting edge of technology; c$)$ Increasing Rioja$$s market share so that it can become a national leader in telecommunications; d$)$ Reviewing the way services are offered to ensure that operations better meet client expectations; e$)$ None of these answers. $5)$ Which statement best expresses the reasons that could justify a quantity variance unfavorable for the use of raw materials? a$)$ Defective machines and lower$-$quality raw materials; b$)$ An increase in the number of units produced compared to the budget; c$)$ A significant increase in the price of raw materials; d$)$ Normal production losses; e$)$ None of these answers. $6)$ Your social awareness leads you to get actively involved in the youth center of your neighborhood. It is a non$-$profit organization $($NPO$)$ that helps adolescents at risk of dropping out of school. This NPO receives an annual fixed grant to cover its operating costs. As a specialist in administration, the board of directors asks you to explain the difference between managing a private company and managing their organization. Among the following statements, which one does not apply to this NPO? a$)$ Preparation of a capital $($investment$)$ budget b$)$ Preparation of a sales budget c$)$ Estimation of labor needs d$)$ Preparation of a program$-$based budget $7)$ Which statement does not represent a characteristic of a performance indicator? a$)$ Relevance b$)$ Precision c$)$ Friendliness d$)$ Feasibility e$)$ None of these answers $8)$ Which statement does not represent a dimension $($or an axis$)$ of a balanced scorecard? a$)$ Financial results b$)$ Organizational learning c$)$ Clients d$)$ Suppliers e$)$ None of these answers $9)$ According to company standards, the production of a case requires $50$ grams of plastic, which the company can purchase at a price of $$27\mathrm{.}50$ per kilogram $($kg$).$ After reviewing the actual figures for the last period, you find that the company actually used $2,400$ kg to produce $60,000$ cases and that the actual unit price was $$29\mathrm{.}00.$ What will be the quantity variance on raw material for this period? a$)$ $$16,500$ favorable b$)$ $$16,500$ unfavorable c$)$ $$17,400$ favorable d$)$ $$17,400$ unfavorable e$)$ None of these answers $10)$ What is the procedure that would not really impact the improvement of the performance indicator $$Have a bad debt rate $($clients who do not pay their invoice$)$ below $2\%$ of sales$?$ a$)$ Offering volume discounts to encourage and retain current clients; b$)$ Requiring payment upon delivery for overdue accounts until the unpaid amounts are settled; c$)$ Offering clients a discount for early payments; d$)$ Contacting clients who have an overdue account; e$)$ None of these answers. $11)$ Which indicator best relates to the dimension $($or axis$)$ "internal process" of a balanced scorecard for a hotelier? a$)$ Turnover rate of personnel; b$)$ Margin on variable cost per rented room; c$)$ Cleaning preparation time of a room $($maintenance$)$; d$)$ Room occupancy rate; e$)$ None of these answers. $12)$ Which of the following statements best describes the advantage of using production standards? a$)$ Forcing employees to adhere to a certain discipline. b$)$ Ensuring that there are no production quality problems. c$)$ Identifying only unfavorable variances. d$)$ Allowing management by exception. e$)$ None of these answers.