Responsibility Accounting & Balanced Scorecard

Which center controls costs?

• Cost center

• Revenue Center

• Profit Center

• Investment Center

Which center manages profits and invested capital?

• Cost Center

• Revenue Center

• Profit Center

• Investment Center

Which center focuses on generating revenue?

• Cost Center

• Revenue Center

• Profit Center

• Investment Center

Net income is a KPI of which perspective?

• Financial

• Customer

• Internal Business

• Learning and Growth

Hours of employee training is a KPI of which perspective?

• Financial

• Customer

• Internal Business

• Learning and Growth

Average repair time is a KPI for which perspective?

• Financial

• Customer

• Internal Business

• Learning and Growth

Number of repeat customers is a KPI for which perspective?

• Financial

• Customer

• Internal Business

• Learning and Growth

What is a KPI for the Investment Center?

• Performance Reports

• Return on Investment

• Responsibility Reports

• Budgets

Which center deals with controlling costs and generating revenue?

• Cost Center

• Revenue Center

• Profit Center

• Investment Center