Assume that a company has decided to include number of process improvement suggestions per employee and non-value-added activity costs as performance measures within its balance scorecard. The if-then hypothesis statement that would best describe the companys goal with respect to these two measures would be?

Multiple Choice

• If the number of process improvement suggestions per employee decreases, then the non-value-added activity costs will increase.

• If the number of process improvement suggestions per employee decreases, then the non-value-added activity costs will decrease.

• If the number of process improvement suggestions per employee increases, then the non-value-added activity costs will decrease.

• If the number of process improvement suggestions per employee increases, then the non-value-added activity costs will increase.