cost accounting test bank chapter 23汇总.docx

cost accounting test bank chapter 23汇总.docx

《cost accounting test bank chapter 23汇总.docx》由会员分享，可在线阅读，更多相关《cost accounting test bank chapter 23汇总.docx（60页珍藏版）》请在冰豆网上搜索。

costaccountingtestbankchapter23汇总

CostAccounting,15e（Horngren/Datar/Rajan）

Chapter23PerformanceMeasurement,Compensation,andMultinationalConsiderations

Objective23.1

1）Areportthatmeasuresfinancialandnonfinancialperformancemeasuresforvariousorganizationunitsinasinglereportiscalleda（n）________.

A）balancedscorecard

B）financialreportscorecard

C）goal-congruencereport

D）investmentsuccessreport

Answer:

A

Diff:

1

Objective:

1

AACSB:

Analyticalthinking

2）Customer-satisfactionmeasuresareanexampleofthe________.

A）goal-congruenceapproach

B）balancedscorecardapproach

C）financialreportscorecardapproach

D）investmentsuccessapproach

Answer:

B

Diff:

1

Objective:

1

AACSB:

Analyticalthinking

3）Anexampleofaperformancemeasurewithalongtimehorizonis________.

A）directmaterialsefficiencyvariances

B）overheadspendingvariances

C）numberofnewpatentsdeveloped

D）qualityofroomservice

Answer:

C

Diff:

2

Objective:

1

AACSB:

Applicationofknowledge

4）Averagenumberofrepeatvisitsinaspaunitisa________measureonabalancedscorecard.

A）customerperspective

B）financialperspective

C）learning-and-growthperspective

D）internal-business-processperspective

Answer:

A

Diff:

2

Objective:

1

AACSB:

Applicationofknowledge

5）Whichofthefollowingstepsindesigninganaccounting-basedperformancemeasureincludesdecisionssuchasdefiningassetsastotalassetsornetassetsinthecalculationofreturnonassets?

A）choosingperformancemeasuresthatalignwithtopmanagement'sfinancialgoals

B）choosingthetimehorizonofeachperformancemeasure

C）choosingthedetailsforeachperformancemeasure

D）choosingatargetlevelofperformance

Answer:

C

Diff:

2

Objective:

1

AACSB:

Analyticalthinking

6）Whichofthefollowingstepsindesigninganaccounting-basedperformancemeasureincludesdecisionsofselectingnetincomeasameasureoffinancialperformance?

A）choosingperformancemeasuresthatalignwiththefirm'sfinancialgoals

B）choosingthetimehorizonofeachperformancemeasure

C）choosingthedetailsforeachperformancemeasure

D）choosingatargetlevelofperformance

Answer:

A

Diff:

2

Objective:

1

AACSB:

Analyticalthinking

7）Whichofthefollowingistrueaboutdesigninganaccounting-basedperformancemeasure?

A）Thedecisionsmadeinstepsarefollowedinahierarchialorder.

B）Theissuesconsideredineachstepareindependent.

C）Management'sbeliefsarenotrequiredduringtheanalyses.

D）Behavioralcriteriaareimportantwhenevaluatingthesteps.

Answer:

D

Diff:

2

Objective:

1

AACSB:

Analyticalthinking

8）Manycommonperformancemeasures,suchascustomersatisfaction,relyoninternalfinancialaccountinginformation.

Answer:

FALSE

Explanation:

Customersatisfactionwouldbeobtainedbysurveysthatarenotinthefinancialaccountingrecords.

Diff:

1

Objective:

1

AACSB:

Analyticalthinking

9）Somecompaniespresentfinancialandnonfinancialperformancemeasuresforvariousorganizationunitsinasinglereportcalledthebalancedscorecard.

Answer:

TRUE

Diff:

1

Objective:

1

AACSB:

Analyticalthinking

10）Thebalancedscorecardinmostorganizationsisbrokendownintothefollowingcategories:

commercialperspective,supplierperspective,externalbusiness-processperspective,andproductivityperspective.

Answer:

FALSE

Explanation:

Thebalancedscorecardinmostorganizationsisbrokendownintothefollowingcategories:

financialperspective,customerperspective,internalbusiness-processperspective,andlearning-and-growthperspective.

Diff:

1

Objective:

1

AACSB:

Analyticalthinking

11）Thefirststepindesigningaccountingbasedperformancemeasuresistochooseatargetlevelofperformanceandfeedbackmechanism.

Answer:

FALSE

Explanation:

Thefirststepindesigningaccountingbasedperformancemeasuresistochooseperformancemeasuresthatalignwithtopmanagement'sfinancialgoals.

Diff:

1

Objective:

1

AACSB:

Analyticalthinking

12）Assumeyouareevaluatingamanufacturingcompany.Matchthevariousorganizationalactivitiesandconceptswiththeperformancemeasureslisted.Someitemsmayhavemorethanonematch.

Activities:

1.Changeinrevenues

2.Cycletime

3.Economicorderquantity

4.Manufacturingdefects

5.Marketshare

6.Newproducts

7.On-timedelivery

8.Operatingincome

9.Productreliability

10.Time-to-market

Performancemeasure:

________a.Profitability

________b.Customersatisfaction

________c.Innovation

________d.Efficiency,quality,andtime

Answer:

1,8a.Profitability

5,7,9b.Customersatisfaction

6,10c.Innovation

2,3,4,7,9,10d.Efficiency,quality,andtime

Diff:

2

Objective:

1

AACSB:

Applicationofknowledge

13）Makealistofstepsofdesigninganaccountingbasedperformancemeasure.Giveexampleofdeci