材料全屏Grub Co is a fast food restaurant. Historically they have always relied upon-新东方在线职业题库

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材料全屏

50

【不定项选择题】

Complete the following statements about the balanced scorecard approach, choosing from the options available:

Before a balanced scorecard approach can be considered, an organisation needs to first have (gapl). The balanced scorecard approach focuses on (gap 2)

A

Gap 1 key performance indicators agreed with management

B

Gap 1 a mission statement

C

Gap 1 operational plans in place

D

Gap 2 short term improvements for the business.

E

Gap 2 the long term success of the business.

考点：Chapter21Performancemeasurement

Gap 1 BGap 2 E

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材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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