Operational Control Systems Can Be Distinguished from Financial Control Systems

Multiple Choice

Operational control systems can be distinguished from financial control systems:

A) In the time horizon: financial-control systems have a long-term perspective.
B) Because they focus on the control of basic business processes.
C) Because such systems rely on the use of flexible, not static, budgets.
D) Because they focus on explaining the total operating income variance for a period.
E) Because they do not include nonfinancial performance indicators.