Answer:
i think its to describe the current performance, option c.
Let's see... Maybe the skill levels of customers/ the customer?
Productivity, hope this helps:)
Answer:
FOB Shipping point; FOB Destination.
Explanation:
FOB shipping point: FOB stand for free on board and FOB shipping point is a shipping term used as an agreement between buyer and seller of goods, which says that seller can record sales once it leave the warehouse or shipping dock of seller and buyer receive the title of the product. In this case buyer will bear the delivery cost of goods and can not claim for any damage or loss of goods during transit from seller, however, buyer have complete control over the goods delivery.
FOB Destination: It is also a shipping term used as an agreement between buyer and seller that seller can only record the sale of goods, once it is delivered to the buyer´s shipping dock or any specific location as asked. Seller hold the title of the product during the goods in transit and have to bear all the cost and charges of transportation of goods as seller is responsible for the delivery of goods.
Answer: Managerial accounting is geared toward producing annual and quarterly consolidated statements.
Explanation: Managerial accounting is the branch of accounting which help managers to set and achieve organisational goals.
Managerial accounting is focused to help managers for the future and not to produce yearly and quarterly financial statements. It includes identifying, analyzing and communicating the financial information of the organisation that could be relevant in decision making.
Thus, from the above we can conclude that statement 3 is not a characteristic of managerial accounting.