Strategic Business Units (SBUs) are classified into different types based on the responsibility levels assigned to their managers. Each of the following items are reasons for classifying Strategic Business Units as cost, revenue, profit, or investment, except to:
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1 .Which one of the following is not a key assumption of perfect competition?
A Each firm can price its product above the industry price. B The level of a firm's output is small relative to the industry's total output. C There is freedom of entry into and exit out of the industry. D Customers are indifferent about which firm they buy from.
2 .Mo' Joe Coffee Shops is concerned as to whether its brand name is working and wants to compute its market share variance to measure the effect of the company's market share on the company's contribution margin. Mo' Joe sold 90,000 units compared to a budgeted 120,000 units in a market that regularly commands 500,000 units in sales. The budgeted contribution margin per unit is US88 while the actual contribution margin achieved was USD.56 per unit. Mo' Joe's market share variance is:
A USD26,400 B (USD16,800) C USD16,800 D (USD26,400)
3 .Entry into monopolistic competition is:
A Rare, as significant capital is required. B Relatively easy, with only a few obstacles. C Frequent, as no obstacles exist. D Difficult, with significant obstacles.
4 .Although there is no single format for the balanced scorecard, the report generally includes a variety of measurements associated with objectives classified by critical success factors. Critical success factors often include:
A Financial, internal business process, customer, and human resource considerations. B Sales, net income, cash flow, and return on investment performance. C Shareholder satisfaction, customer satisfaction, vendor satisfaction, and employee satisfaction issues. D Throughput and lifecycle times.
5 .If a group of consumers decide to boycott a particular product, the expected result would be:
A An increase in product supply because of increased availability. B A decrease in the demand for the product. C An increase in the product price to make up lost revenue. D That companies in the industry would experience higher economic profits.
7 .Which of the followng statements is true with respect to price elasticity of demand?
A The shorter the time period, the more product demand becomes elastic because less choices are available. B Product demand is more elastic when more substitutes are available. C Product demand is more elastic when fewer substitutes are available. D Product demand is more inelastic when more substit...
8 .企业所得税纳税人用于公益性捐赠支出的扣除比例,不得超过年度应纳税所得额的12%。( )
Y 对 N 错
9 .Which of the following is not correct regarding best cost provider strategies?
A The overall lowest cost in the industry is not a viable option in best cost strategies because the firm could not compete profit-wise with its differentiation strategy component. B The best cost strategy is a combination of the benefits of the cost leadership and differentiation strategies. C The ...
10 .Considering the SCOR Model of supply chain operations, which of the following key management processes does assessing the ability of the suppliers to supply resources fall into?
A Source. B Make. C Deliver. D Plan.
