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For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:

(i) Profit made per burger

(ii) Time taken from the customer ordering food to food being passed to the customer

(iii) Percentage of employees with higher level food hygiene certificates.

(iv) Percentage of burgers cooked but not sold as they are inedible.

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考点：Chapter21Performancemeasurement

Perspectives(i) Financial(ii) Internal(iii) Learning(iv) Internal

多做几道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

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30

【简答题】

From the information provided calculate

(i) The actual price paid per kg for the direct material

(ii) The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

higher quality direct material has been purchased

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