MANAGERIAL ACCOUNTING - CONNECT ACCESS E
MANAGERIAL ACCOUNTING - CONNECT ACCESS E
17th Edition
ISBN: 9781264286577
Author: Garrison
Publisher: MCG
Question
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Chapter 12, Problem 9E

1.

a.

To determine

Concept Introduction:

Performance measures: Performance measures are determined by the companies to find a way to achieve strategic goals. Performance measures are derived from the company’s strategy and support the achievement of the same.

The categories of performance measures of companies A, B, C, and D under the learning and growth, internal business process, finance, and customer categories.

1.

b.

To determine

Concept Introduction:

If-then hypothesis statement: If-then hypothesis statement is used to create the cause-and-effect relationship between the performance measures and the strategic goals of the company. It determines what would be the effect of the particular action on the strategic goal of the company.

An if-then hypothesis linking learning and growth measure with the internal business process measure, internal business measures and the customer measure, customer measure to the financial measure for four companies.

2.

To determine

Performance measures: Performance measures are determined by the companies to find the way to achieve strategic goals. Performance measures are derived from the company’s strategy and support the achievement of the same.

Whether the four measures reflect operational excellence, customer intimacy, product leadership, and customer value proposition.

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Problem #13: Balanced Scorecard a. List the four areas of a balanced scorecard. Describe each area clearly and concisely. b. Define a KPI c. Pick a real world company and give an example of a KPI for each balanced scorecard area for that company.
Requirements 1. 2. Each of the items describes a key performance indicator. Determine which of the balanced scorecard perspectives is being addressed (financial, customer, internal business, or learning and growth). Read the company initiatives and determine which of the balanced scorecard perspectives is being addressed (financial, customer, internal business, or learning and growth). Requirement 1. Each of the following describes a key performance indicator. Determine which of the balanced scorecard perspectives is being addressed (financial, customer, internal business, or learning and growth). Performance Indicator a. Employee turnover Perspective b. Earnings per share c. Percentage of on-time deliveries d. Revenue growth rate Percentage of defects discovered during e. manufacturing
QUESTION 1 For each of the balanced scorecard targets listed below, identify the matching perspective: Organizational learning and growth, Internal business processes, Customer, Financial.            -           A.           B.           C.           D.       Customer satisfaction survey improves to 4.5/5          -           A.           B.           C.           D.       Customer retention is held above 70%          -           A.           B.           C.           D.       Customer hold time average below 2 minutes          -           A.           B.           C.           D.       Percentage of on time delivery over 95%          -           A.           B.           C.           D.       Employee turnover of below 20%.          -           A.           B.           C.           D.       Average employee training hours of over 20 per year.          -           A.           B.           C.           D.       Return on investment…
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