<u>The financial perspective of the balanced scorecard talks about how we should look at our shareholders</u>
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Explanation:
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<u>Balanced Scorecard</u><u> of a organization helps an organisation to clarify its strategies and helps a business organization communicate its Objective and top strategic priorities .</u>
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<u>The concept of balance scorecard was developed by Robert Kaplan and David Norton</u>
The balanced scorecard is divided into four perspectives which include
- Financial
- Customer
- Internal Business Processes
- Learning and Growth Perspectives.
The Financial Perspective of the Balance Score Card provides answer to questions like :
- How a firm should succeed financially,
- How a firm should appear to its shareholder
Answer:
C
Explanation:
Cost=10000
Accumulated depreciation=3000
Sales price=9000
Net value=10000-3000=7000
Gain=9000-7000=2000
Answer: d. increased material cost per unit
Explanation:
Direct materials quantity variance has to do with the difference between the budgeted <em>quantity</em> of materials and the actual quantity of materials used. It speaks to only the <em>quantity</em> used and nothing else.
An increased cost of the material is not relevant to the quantity of material used because whilst for instance it measures if there was a <em>price change</em> in the material, the materials quantity variance checks if there has been a change<em> in quantity</em>.
Answer: differential
Explanation: Differential benefit refers to the competitive advantage gained by an organisation due to their extra efforts or unique services etc.
Sometimes the firms enjoying differential benefit charge extra price from consumers and still operate efficiently.
In the given case, the restaurant is providing unique service of 24 hour breakfast option. This service will set apart that restaurant from others in the eye of customers.
Hence from the above we can conclude that the given case is an example of differential benefit.
Answer and Explanation:
According to the scenario, computation of the given data are as follow:-
A).Present Value of the Cash Flow for the Lump Sum Payout
= Prize of Lottery Amount × (1 -Tax Rate)
= $506,300 × (1 - 0.46)
= $506,300 × 0.54
= $273,402
B).Present Value of the Cash Flows for Annuity Payout is
= Annuity Payment × (1 - Tax Rate) × PVIFA 8%,20 Years × (1 + Rate of Return)
= $37,000 × (1 - 0.26) × 9.8181 × (1 + .08)
= $37,000 × 0.74 × 9.8181 × 1.08
= $290,325
c). According to the analysis, $290,325 is more than the $273,402, So he should be chooses option (b) $290,325 as a payout option.