Developing a Competitive Strategy: Contemporary Cost Management Techniques 93 the team leader has to get a much higher share of the reward and team members resent it d. c. day shift workers are entitled to a higher share of the reward than evening shift workers 22. Continuous education has the following advantages, EXCEPT Employees learn about organizational changes and improyements. b. a. employees skills are kept up-to-date employees learn to0 much too quickly and get frustrated. d. c. employees become more committed to their jobs as they believe the organization is investing in them. 23. Goal congruence means an employee has set high goals for him/herself. a. b. an employee has set low goals for him/herself. an employee's goals are aligned with those of the organization. an employee will never attain his or her goals d. C. 24. A management approach that emphasizes the importance of managing constraints Control Business Process Decentralization b. Theory of Constraints c. a. d. 25. A production system in which units are produced and materials are purchased only as needed to meet actual customer demand is called Total quality management b. Process reengineering Benchmarking c. a. d. Just-in-time 26. In Process Reengineering, two objectives are to simplify and to eliminate c. Nonconstraint Constraint Non-valued-added activities a. d. Losses b. 27. A detailed report to management comparing budgeted data with actual data for a specific time period is called a Performance report Feedback Financial accounting report Budget c. a. d. b. The critical success factors for a business today are all: planning-oriented b. production-oriented 28. sales-oriented customer-oriented c. . d