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GB519: Measurement and Decision Making (Mid-term)

GB519: Measurement and Decision Making (Mid-term

IT has all 50 question i have attached in in a doc file

1.Which one of the following would not be found in a merchandising company? (Points : 2)

Beginning inventory.
Cost of goods sold.
Ending inventory.
Gross profit.
Work-in-process.

2.Which one of the following critical success customer factors is best measured by warranty expense? (Points : 2)

Quality.
Dealer and distributor efficiency and effectiveness.
Timeliness of delivery.
Customer satisfaction.

3.Which one of the following is not a type of cost driver? (Points : 2)

Structural cost driver.
Executional cost driver.
Volume-Based cost driver.
Differential cost driver.
Activity-Based cost driver.

4.In the current business environment, companies cannot survive without a long-term strategy. What exactly should an effective strategy include? (Points : 2)

A set of policies, procedures, and approaches to business that will result in long-term success.
A focus on accurate financial data, thus allowing the firm to effectively compete in any environment.
A focus on long-term nonfinancial information that will provide the company with versatile management techniques capable of being used in a wide variety of situations.
A clear, concise mission statement, naming every product and outlining the company’s long-term goals of success.

5.With the enactment of the Sarbanes-Oxley Act of 2002, all public companies are now required by the SEC to disclose whether or not the company has: (Points : 2)

An audit committee.
Human resources guidelines.
A code of ethics.
A management compensation plan.

6.Which of the following organizations presents awards to firms that excel at execution of strategy, based on criteria such as leadership, marketing, strategic planning and process management? (Points : 2)

International Organization for Standardization.
Malcolm Baldrige National Quality Program.
Global Reporting Initiative.
World Resources Institute.
American Institute of Certified Public Accountants.

7.The additional cost incurred as the cost driver increases by one unit is: (Points : 2)

Average cost.
Controllable cost.
Variable cost.
Unit cost.

8.The cause and effect relationships among critical success factors are best captured in: (Points : 2)

The balanced scorecard
Business intelligence
The value chain
The strategy map
SWOT analysis

9.After critical success factors (CSFs) have been identified, the next step in developing a competitive strategy is to develop relevant and reliable measures for these CSFs. These measures are important to help the organization: (Points : 2)

Make profit for any extended period.
Increase sales above previous year(s).
Develop policies to enhance customer profitability.
Improve productivity in selected product areas.
Monitor progress toward achieving strategic goals.

10.Which of the following aspect of a contemporary management technique is a framework and process that organizations use to manage the occurrence of possible events that could negatively or positively affect the company’s competitiveness and success? (Points : 2)

Total quality management
Lean accounting
The theory of constraints
Enterprise sustainability
Enterprise risk management

11.Strategic analysis uses which of the following to help a firm improve its competitive position through an analysis of product and production complexity? (Points : 2)

Differential cost drivers.
Discretionary cost drivers.
Structural cost drivers.
Marginal cost drivers.

12.In order to assure that accounting information is accurate and to avoid potentially costly mistakes in the decision making process, firms should: (Points : 2)

Design and monitor an effective system of internal accounting controls.
Have the internal auditors and controller each check the accounting data before it is released to management.
Purchase an accounting system that is designed specifically for the industry in which the firm conducts business.
Develop and implement a code of ethics.

13.When cost relationships are linear, total variable costs will vary in proportion to changes in: (Points : 2)

Direct labor hours.
Total material cost.
Total overhead cost.
Volume of production.
Machine hours.

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