題目
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Grub Co is a fast food restaurant. Historically they have always relied upon financial measures of performance, concentrating on ratios such as the number of burgers sold and the profit made per burger sold.

Grub Co is now considering implementing a balanced scorecard approach.

50

【不定項(xiàng)選擇題】

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.

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考點(diǎn)：Chapter21Performancemeasurement

Gap 1 BGap 2 E

多做幾道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

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Cabrinda Co manufactures bulbs. The following figures are available:

??500 kg of direct materials were actually purchased

??The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125

??The direct materials price variance is $125 favourable

??The direct materials usage variance is $45 adverse

30

【簡(jiǎn)答題】

From the information provided calculate

(i)?The actual price paid per kg for the direct material?

(ii)?The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

?higher quality direct material has been purchased

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