19. Which of the following report(s) are common to both the sales and purchasing processes ? A Cash receipts forecast and cash requirements forecast B Financial statement information C. Discrepancy reports and bad debt report D. None of the above 20. Which of the following business process is most often targeted for off shoring? A Janitorial Services C. Information Technology D. Employee Training 21. All of the following activities are common to the human resource management function A hiring, training and employing workers B. reporting on payroll deductions C. maintaining employee earning records D. certified financial planning for employees 22. What is the objective of the fixed asset management function A. To track purchase of fixed assets B. To manage the purchase, management, valuation, and disposal of an organization's foced assets C. To record maintenance and depreciation of foxed assets D. To keep a current listing of approved vendors 23. Why do companies use BPM solutions for the fixed asset management function? A decrease machine downtime and maintenance costs B.reduce inventory C. Integrate data and coordinate logistics D all of the above 24. Which of the following automated systems help minimize inventory costs? A JIT systems B. ABC systems C. Job order costing systems D. Process costing systems 25. Business Process Reengineering A is an incremental approach to redesigning business processes B. involves redesigning business processes from scratch C. is rarely successful in cutting an organization costs D is usually welcomed by an organization's employees