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15 October, 12:50

Which of the following is a comprehensive management control system that balances traditional financial measures with operational measures relating to a company's critical success factors? a) Economic value-added system b) Activity-based costing system c) Market value-added system d) Balanced scorecard e) Open-book management system

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  1. 15 October, 14:19
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    The Balanced scorecard is a comprehensive management control system that balances traditional financial measures with operational measures relating to a company's critical success factors.

    Option: D

    Explanation:

    Balanced scorecard is a policy execution monitoring device, it is a standardized semi-standard document that supervisors could use to measure the implementation of operations by staff under their authority and to measure the effects of such acts.

    A conventional balanced scorecard has four perspectives: Economic, Consumer, Internal Process, and Training and Development. It includes accurate measurements of what consumers are getting in terms of time, price, efficiency, and service, and expense. Outlook on internal market. Emphasis on core competencies, procedures, actions and decisions that have the greatest effect on the satisfaction of customers.
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