For Operational Control, a Management Accounting System Should Include

Multiple Choice

For operational control, a management accounting system should include:

A) Performance measures associated with basic business processes.
B) Only financial-control measures, such as standard cost variances.
C) High-level financial metrics such as return on investment (ROI) or return on sales (ROS) .
D) A combination of short-term and strategic financial-performance metrics.
E) Only flexible-budget cost and revenue variances.