Exam 11: Decentralization, Performance Evaluation, and the Balanced Scorecard

A local chain electronics store does not allow its store or district managers to make important decisions about their stores. The main role of store managers is to supervise employees and make sure day-to-day transactions run smoothly while district managers supervise store managers and report profitability data back to top-level management. Not allowing store or district managers decision-making authority is most likely to be found in which type of organization?

Bradford Inc. Bradford Inc. manufactures and sells digital cameras. Bradford's management team has begun an intensive program whereby more time and effort are to be focused on product quality than were focused on in the past. The following data has been compiled regarding expected quality costs in the upcoming year: Refer to the Bradford Inc. information above. What are Bradford's total internal failure costs?

Which of the following questions would the internal business perspective of the balanced scorecard attempt to answer?

Which of the following statements about responsibility accounting is true?

Grandma's Jellies Inc. Grandma's Jellies Inc. produces and distributes a variety of jellies. Two hundred jars of jelly are produced in a single batch. The following activities are performed per batch: Refer to the Grandma's Jellies Inc. information above. The manufacturing cycle efficiency per batch is:

Which of the following would be the best measure of performance for a profit center?

B & B Inc. B & B Inc. manufactures and produces widgets and has the following data available for the year: Refer to the B & B Inc. information above. What is the total throughput per production hour?

Graham Pottery Inc. Graham Pottery Inc. produces an item that gives rise to the following activities: Refer to the Graham Pottery Inc. information above. The total manufacturing cycle time is:

What are the three types of compensation that managers typically receive?