Performance measures that focus on employee capabilities, information system capabilities, and the organisational climate for employee motivation and initiative relate to which perspective of the the balanced scorecard? A. Internal business processes. B. Learning and growth. C. Customer perspective. D. Financial perspective. Which of the following is not a general method of determining transfer prices. A. Negotiated prices. B. Market-based prices. C. Cost-plus prices. D. Variable cost-plus prices. Which of the following statements below is not true? A. Non-financial measures offer several advantages over financial measures. These include being more actionable and may be more timely. B. Improvements in non-financial performance may not always lead to improvements in financial performance, due to incentives to engage in dysfunctional behaviour. c. One of the limitations of non-financial measures is that they are less understandable and difficult to relate to. D. A focus on traditional financial performance measures alone is not sufficient to manage an organisation because they may encourage actions that decrease both shareholder and customer value. A framework that identifies linkages between key performance drivers, key performance indicators and financial performance measures is: A. Balanced Scorecard. B. Du Pont chart. C. Benchmarking. D. Strategy map. Which of the following is not a non-financial performance measure? A. Internal quality audits. B. Number of defects found at final production line. C. Labour productivity. D. Standard cost variances. Niu Cola is a multinational soft drink manufacturer. The Samoan plant, located in Apia, is currently attempting to improve its performance through benchmarking activities. The best performing plant in the Niu Cola group is located in Lautoka, in Fiji. The general manager of the Apia plant has approved a benchmarking visit to the Lautoka plant by a team of employees to study functions relating to employment contracts, manufacturing operation and the processes that have resulted in high safety performance and short cycle times at the Lautoka plant. What type of benchmarking is the Apia plant planning to undertake? A. Competitive benchmarking. B. Industry benchmarking. C. Internal benchmarking. D. Best-in-class benchmarking. Forrester Ltd has two divisions, assembly and electrical. The assembly division transfers partially completed components to the electrical division at a predetermined transfer price. The assembly division's standard variable production cost per unit is $400. This division has no spare capacity, and it could sell all its components to outside buyers at $520 per unit in a perfectly competitive market. Determine a transfer price using the general rule. A. $120 B. $520 O C. $920 D. $400 Mason Ltd has two divisions, assembly and electrical. The assembly division transfers partially completed components to the electrical division at a predetermined transfer price. The assembly division's standard variable production cost per unit is $380. It could sell all its components to outside buyers at $530 per unit in a perfectly competitive market. Determine the opportunity cost associated with the transfer assuming there is no spare capacity in the assembly division. A. $530 B. $0 OC. $150 D. $380 Clean Wash Ltd is a manufacturer of washing powders and soap which is structured into a series of investment centers. The industrial division produces chemicals, including glycerol, which it sells to external customers as well as to other divisions. The manager of the industrial division offers to transfer glycerol to the soap division at a predetermined transfer price. The industrial division's absorption cost per unit is $530, which includes $80 of applied fixed overhead costs. This division has spare capacity and it could sell glycerol to external customers for $590 per unit. Calculate the transfer price assuming it is based on standard variable production cost plus a 10 per cent markup. O A. $583 B. $495 C. $590 D. $450