What is a balanced scorecard? A. A logical integration of techniques to gather and use information to make planning and control decisions, to motivate employee behavior, and to evaluate performance. B. A performance report that contains measures of all the key financial and nonfinancial variables that are important for a company to prosper. C. A characteristic or attribute that must be achieved in order to drive the organization towards its goals. D. A measurement technique that focuses on prevention of defects and on achievement of customer satisfaction. What is the major advantage of negotiated transfer prices? A. Negotiated transfer prices are able to always lead to better divisional profit since it can be negotiated internally. B. Negotiated transfer prices are likely to lead to better transfer pricing decisions because those with the best knowledge are making the decisions. C. Negotiated transfer prices causes the different divisions to work together and always make the best decision for the organization as a whole. D. None of the above. What is the major disadvantage of negotiated transfer prices? A. The only major disadvantage of negotiated transfer prices is that is causes resentment between division managers while computing divisional profits. B. A major disadvantage of negotiated transfer prices is how frequently the prices need to be renegotiated between divisions. C. A major disadvantage of negotiated transfer prices is the valuable time and effort can be lost in the negotiating process, as well as, divisional profit becomes a function of negotiating ability and power. D. None of the above