Top 150+ Solved Enterprise Performance Management (EPM) MCQ Questions Answer
Q. Capital Budgeting Decisions are:
a. Reversible
b. Irreversible
c. for short term
d. involves small amount
Q. Which of the following is not incorporated in Capital Budgeting?
a. Tax-Effect
b. Time Value of Money
c. Required Rate of Return
d. Rate of Cash Discount
Q. PERT / CPM have to be used for proper ……………….. of all projects
a. planning
b. controlling
c. staffing
d. coordinating
Q. BSC is important for ………
a. creating strategy
b. controlling strategy
c. evaluating the performance of a strategy
d. mapping strategy
Q. Classification of responsibility center is based on the nature of the monetary ……………
a. Inputs and/or outputs
b. Inputs and outputs
c. Inputs only
d. Outputs only
Q. Discretionary expenses are expenses ………
a. that do not create value
b. that do not hamper the operations immediately
c. that are completely unnecessary
d. that are necessary
Q. For the board of directors of the company, the entire company is a ……………….
a. Profit center
b. Expense center
c. Responsibility center
d. Investment center
Q. In a revenue center the primary measurement is ………………….
a. Output in physical terms
b. Input in cost terms
c. Revenue
d. Cost incurred by center
Q. In case of discretionary expense center, the financial center is primarily exercised at ………. Stage.
a. Implementation
b. Quality control
c. Output
d. Planning
Q. In case of revenue center the output is measured in ……………. terms, but no formal attempt is made to relate ……………….
a. Physical, quantity and quality
b. Monetary, efficiency and effectiveness
c. Monetary, input and output
d. Monetary, output only
Q. In financial performance measurement most important is ……………
a. EVA
b. ROI
c. Profit Margin
d. MVA
Q. Performance management is …………….
a. Strategic tool
b. Re-engineering tool
c. Business process
d. Strategic management tool
Q. Profit centre profit is calculated ……....
a. before debiting Corporate overheads
b. after debiting corporate overheads
c. without considering corporate overheads
d. along with corporate overhead
Q. A major part of strategy implementation is …….
a. Planning
b. Communication
c. Resource allocation
d. Monitoring
Q. The Enterprise Performance Management core processes does not include which of the following?
a. Financial Planning
b. Operational Planning
c. Business Analytics
d. Consolidation and Reporting