Listed below are eight terms:

Residual income

Balanced scorecard

Management compensation

Return on investment

Return on sales

Stock options

Business process lens

Capital turnover

Each of the following statements may (or may not) describe one of these terms. For each statement, indicate the term described, or answer "none" if the statement does not correctly describe any of these terms.

a. Tells managers the incremental operating earnings for each additional sales dollar

b. The focus of the business performance measurement is the sales dollars earned for each invested dollar.

c. A tool used by managers and owners of organizations to align managers goals to those of the organization

d. This method considers all costs borne by the consumer from purchase to disposal of product.

e. A business performance measurement that takes into account the minimum required return on the assets required.

f. Measures of this category of business performance are associated with eliminating non-value-costs from the value chain.

g. A method in which a product's selling price is determined by adding a fixed amount to the product's current production cost.

h. This performance evaluation method is criticized by motivating managers, in some instances, to ignore investments that are in the best interest of the company as a whole.

i. An important aspect of this method is the consideration of the many perspectives of the multiple stakeholders in an organization.