Accounting MCQs

1590 MCQs (Page 152 of 159)

Considering two fiscal years 2013 and 2014, the actual units sold in 2013 and 2014 are 11000 and 12500 units respectively, and selling price in year 2013 is $50, then revenue effect of growth will be _________?

A. $70,000
B. $75,000
C. $65,000
D. $73,000

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An example of customer perspective in balanced scorecard is __________?

A. Employee turnover rates
B. Operating capabilities and number of patents
C. Operating income and revenue growth
D. Customer satisfaction and market share

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Considering the balanced scorecard, the perspective in which performance of organization includes is ___________?

A. Financial perspective
B. Learning and growth perspective
C. Customer perspective
D. All of above

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Considering two years 2013 and 2014, the quantity of output produced in 2014 is divided by cost of input used in 2013, to produce output in 2014 to calculate ___________?

A. Benchmark engineered productivity
B. Benchmark total factor productivity
C. Benchmark partial productivity
D. Benchmark total productivity

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In operating income strategic analysis, a component which measures the change in operating income attributed to the change in output quantity is classified as ________?

A. Internal process component
B. Growth component
C. Price recovery component
D. Productivity component

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An ability of an organization, to offer its services or products that must be perceived by customers as unique and superior, in comparison to its competitors is called __________?

A. Inelastic demand
B. Product differentiation
C. Cost leadership
D. Elastic demand

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In operating income strategic analysis, the strategic component which measures change in cost attributed to price of input in current year, relative to price of input material in last year, can be classified as __________?

A. Internal process component
B. Growth component
C. Price recovery component
D. Productivity component

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The balanced scorecard perspective focuses on all the operations, and it leads to value creation process for customers, can be categorized as ___________?

A. Learning perspective
B. Financial perspective
C. Internal business process perspective
D. Customer perspective

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The balanced scorecard perspective measures company’s success in targeted segments of customers, this perspective can also be classified as _________?

A. Internal business process perspective
B. Customer perspective
C. Learning perspective
D. Financial perspective

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Which of the following is an example of internal business perspective in balanced scorecard?

A. Employee turnover rates
B. Operating capabilities and number of patents
C. Operating income and revenue growth
D. Customer satisfaction and market share

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