6. A companys balanced scorecard may include

	a.	only leading indicators
	b.	only lagging indicators
	c.	both leading and lagging indicators
	d.	neither leading nor lagging indicators

7. Metrics that are later in the value chain are normally considered to be _____ indicators.

	a.	value chain
	b.	leading
	c.	lagging
	d.	balanced

8. Beaver Valley Oil Refinery produces various grades of petroleum products at its refinery operations. All of the following may be considered an initiative undertaken as a part of the companys CSR efforts except

	a.	installing equipment to reduce greenhouse gas emissions at its refinery operations
	b.	donating heating fuel to the local community center so that it can host more community events and expand its outreach to the rural populations outside the city limits
	c.	providing training to the accounting staff so they better understand FASB requirements for applying accounting standards for financial reporting
	d.	investing funds in equipment to conserve water at all refinery operations

9. Which of the following is the best-known strategic performance measurement system?

	a.	product costing system
	b.	lean management system
	c.	standard cost system
	d.	balanced scorecard

10. Cody Paper Mill produces various grades of paper sheeting for industrial uses. All of the following may be considered an initiative undertaken as a part of the companys CSR efforts except

	a.	planting trees to replace those used by the paper-making process
	b.	improving worker health and safety efforts to reduce injuries in the workplace
	c.	expanding the customer base to increase the net income of the company
	d.	investing funds in equipment to reduce greenhouse gas emissions from its production facilities