23. Which of the following statements is a reason for using operating income or EBIT as a measure of performance in a profit center of a multinational corporation? It is much easier to calculate than other measures. D. It is the only measure available to the senior management of the parent company. It excludes interest and taxes, which are beyond the manager's control. d. Divisional managers will maximize output if this measure is used for management control. a. C. 24. Which of the following is true of the performance evaluation measures adopted by Japanese and U.S. MNCS? a. The performance evaluation measures adopted by Japanese and U.S. MNCS are very similar in nature. Unlike U.S. MNCS that assign responsibilities to the individual, Japanese companies assign responsibility to the group. b. hm C. Japanese companies use balanced scorecard for performance evaluations, whereas U.S.e Budget variances are used for evaluating performance in Japanese MNCS, whereas U.S. managers view these variances as providing information that can be used to improve performance. companies don't. ebou d. (2