Documenti , Word Cristina Ostrich I: D AutoSave File Home Insert [an A Cut Paste ['3 Copy " 6 Format Painter Clipboard Is Page 1 061 374 words I]; ._. . - I Q1 11 Design lHeretica BIgvabeszvicAc Layout References Mailings Review View Help 9 Search A' A\" Aav A) V11 v 1 Normal 1 No Spac... Heading 1 Heading 2 Title Subtitle Font E in," -, Paragraph Is Styles Excess of revenues over expenses - $9,060 Additional information follows: - Membership dues are $400 per year, of which $100 is considered to cover a one-year subscription to the association's journal. Other benefits include membership in the association and unit afliation. - One-year subscriptions to International Accountant are sold to nonmembers for $160 each. A total of 2,500 of these subscriptions were sold. In addition to subscriptions, the journal generated $400,000 in advertising revenue. The cost per magazine was $20. - A total of 30,000 technical reports were sold by the Books and Reports Department at an average unit selling price of $90. Average costs per publication were $24. - The association offers a variety of continuing education courses to both members and nonmembers. During 2017, the one-day course, which cost participants an average of $500 each, was attended by 31,300 people. A total of 1,985 people took two-day courses at a cost of $800 per person. - General and administrative expenses include all other costs incurred by the corporate staff to operate the association. - The organization has net capital assets of $99,060,000 and had an actual cost of capital of 9 percent. Required a. Give some exam of key nancial performance indicators (no computations needed) that could be part of a balanced scorecard for the IAA. b. Give some examples of key customer and operating performance indicators (no computations needed) that could be part of a balanced scorecard for IAA. ID: Focus AaBchDd AaBchDd AaBch AaBchD AaB AaBchol AaBchDd Subtle Em... v | IIE AEGXe I5 Share pFind v b '9: Replace b Select V v Editing -++ 100% 5:03 PM a l 11/14/2020 AutoSave Documenti , Word Cristina Ostrich I: D -++ 100% File Home Insert Design Layout References Mailings Review View Help 9 Search 15 Share in 0:? lHe'Vetica V 11 * AA Av A3 \" A0 AaBchDd AaBchDd Aa Bch AaBchD Aa B Aa BchDI AaBchDd v 5:23am 0 C Paste 6 Forpmyat Painter 3 I g o ab x2 x2 A o I o A o 1 Normal 1 No Spac... Heading 1 Heading 2 Title Subtitle Subtle Em... z b Select v Clipboard Isl Font I: paragraph Is. Styles is Editing The Worldwide Auditors' Wm is a professional association. Its current membership totals 97,600 worldwide. The association operates from a central headquarters in New Zealand but has local membership units throughout the world. The local units hold monthly meetings to discuss recent developments in accounting and to hear professional speakers on topics of interest. The association's journal, International Accountant, is published monthly with feature ankles and topical interest areas. The association publishes books and reports and sponsors continuing education courses. A statement of revenues and expenses follows: WORLDWIDE AUDITORS ASSOCIATION Statement of Revenues and Express lFor Year Ending November 30, 2017 Revenues - $55,054 Expenses: Salaries - $29,000 Other personal costs 6,786 Occupancy costs 5,650 Reimbursement to local units 1,600 Other membership services 1,000 Printing and paper - 640 Postage and shipping - 242 General and administrative 1,076 (45,994) Excess of revenues over expenses - $9,060 Additional information follows: - Membership dues are $400 per year, of which $100 is considered to cover a one-year subscription to the association's journal. Other benefits include membership in the association and unit afliation. - One-year subscriptions to International Accountant are sold to nonmembers for $160 each. A total of 2,500 of these subscriptions were sold, In addition to subscriptions, the journal generated $400,000 in advertising revenue. The cost per magazine was $20. . a a.-. 4 on nnn \"use\". \"Ma- \"mm M\" a\" um ma.\" Ma m\"..- nanummt -. M Page 1 on 374 words I]; In: Focus E Iaiaoe'ml Abnxae 5:03 PM 11/14/2020 e
