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35 Cards in this Set
- Front
- Back
authority to incur costs to support their areas of responsibility
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cost center manager
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responsible for getting the highest dollar for unit produced
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revenue center manager
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generates profit
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profit center manager
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generates profit and investing assets
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investment center manager
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compare ROI to ____
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Hurdle Rate
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The left-over income after hurdle rate
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Residual Income
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which perspective has leading indicators and is looking to the future
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learning and growth perspective
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which perspective reflect prior performance and looks to the past
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financial perspective
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collecting from customers is a ___ flow
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operating
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receiving dividends is a __flow
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operating
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receiving interest is a ___flow
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operating
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purchasing goods is a __ flow
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operating
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paying salaries or wages is a ____flow
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operating
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paying income tax or interest is a ___flow
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operating
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selling property, plant, equipment is a ___ flow
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investing
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maturity of bonds is a ___flow
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investing
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purchasing land, property, equipment is a ___flow
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investing
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purchasing investments in OTHERS stock is a ___ flow
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investing
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borrowing from lenders is a ___flow
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financial
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issuing your OWN stock is a ____flow
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financial
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repaying principal is a ___flow
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financial
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repurchasing stock is a ___flow
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financial
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paying dividends is a ___flow
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financial
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Increasing a Current Asset
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subtract
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increasing a current liability
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add
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decreasing a current asset
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add
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decreasing a current liability
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subtract
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depreciation is a ___flow
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operating
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sales manager is employed in the ___center
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revenue
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regional manager is employed in the ___center
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profit center
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company president is employed in the ___center
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investment center
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purchasing manager is employed in the ___center
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cost center
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human resource manager is employed in the ___center
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cost center
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CFO is employed in the ___center
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cost center
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production facility manager is employed in the ___center
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cost center
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