Which of the Following Is True of the Performance Evaluation

Multiple Choice

Which of the following is true of the performance evaluation measures adopted by Japanese and U.S. MNCs?

A) The performance evaluation measures adopted by Japanese and U.S. MNCs are very similar in nature.
B) Unlike U.S. MNCs that assign responsibilities to the individual, Japanese companies assign responsibility to the group.
C) Japanese companies use balanced scorecard for performance evaluations, whereas U.S. companies don't.
D) Budget variances are used for evaluating performance in Japanese MNCs, whereas U.S. managers view these variances as providing information that can be used to improve performance.