Top 150+ Solved Enterprise Performance Management (EPM) MCQ Questions Answer

From 76 to 90 of 127

Q. Assuming that it is not the first appointment of the auditor, who is responsible for the appointment of the auditor?

a. The Shareholders in a general meeting

b. The Managing director

c. The board of directors in board meeting

d. The audit committee

  • a. The Shareholders in a general meeting

Q. A Balanced Scorecard helps the organisation to:

a. Be ready and prepared to implement an ERP

b. Be focus on all the relevant business perspectives

c. Integrate strategy and key challenges

d. Communicate better with staff

  • b. Be focus on all the relevant business perspectives

Q. A cost center manager

a. Does not have the ability to produce revenue

b. May be involved with the sale of new marketing programs to clients.

c. Would normally be held accountable for producing an adequate return on invested capital.

d. Often oversees divisional operations

  • a. Does not have the ability to produce revenue

Q. According to DuPont analysis, increase in the profit margin (all else constant) should

a. Increase both ROE and ROA

b. Increase ROE but not ROA

c. Increase ROA but not ROE

d. Increase neither ROA nor ROE

  • a. Increase both ROE and ROA

Q. DU PONT Analysis deals with

a. Analysis of Current Assets

b. Analysis of Profit

c. Capital Budgeting

d. Analysis of Fixed Assets

  • b. Analysis of Profit

Q. If return on investment is a measure used on the balanced scorecard, under which perspective would it be listed

a. Financial perspective

b. Customer perspective

c. Learning and growth perspective

d. Internal business perspective

  • a. Financial perspective

Q. Pitfalls exists the same as with any new technology or management tool. All of the following describe these pitfalls except

a. Some companies use too few measures in their score

b. Some companies include too many measures

c. A poor scorecard is the biggest threat and one of the dangerous pitfalls

d. Some companies do not know how to implement the effective drivers of performance

  • c. A poor scorecard is the biggest threat and one of the dangerous pitfalls

Q. Responsibility centers include

a. Adjustment centers

b. Call centers

c. Exam centers

d. Profit center

  • d. Profit center

Q. Responsibility reports for cost centers

a. Distinguish between fixed and variable costs

b. Use static budget data

c. Include both controllable and non-controllable costs

d. Include only controllable costs

  • d. Include only controllable costs

Q. Return on Investment may be improved by one of these

a. Increasing Turnover

b. increasing Expenses

c. decreasing Capital Utilization

d. over budgeting

  • a. Increasing Turnover

Q. ROI can be viewed as a function of the net profit margin times

a. Sales.

b. EAT.

c. The total asset turnover

d. Equity multiplier

  • c. The total asset turnover

Q. The Balanced Scorecard approach has been criticized for leaving out certain measures. One of these is:

a. Financial measures

b. Employee satisfaction measures

c. Customer satisfaction measures

d. Technological innovation measures

  • b. Employee satisfaction measures

Q. The drive in world markets to produce superior goods has led some countries to recognize or award prizes. What is the name of U.S. prize for developing quality products:

a. the Deming Prize

b. Malcolm Baldridge National Quality Award

c. the J.D. Power Award

d. the K.C. Irving Quality Award

  • b. Malcolm Baldridge National Quality Award

Q. What is a measure of operating performance that indicates how successful the firm has been at increasing its MVA in a given year.

a. Economic value added (EVA)

b. After-tax cash flow (ATCF)

c. Earnings after taxes (EAT)

d. Market value added (MVA)

  • a. Economic value added (EVA)
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