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CA Final Strategic Performance Management — practice questions

Explore 55 free Strategic Performance Management questions in CA Final Cost and Management Accounting. Open each question or exercise to read its content, reference answers and available explanation.

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Strategic Performance Management questions and exercises with answers

Showing questions 1–30 of 55.

Which of these was NOT one of the four original balanced scorecard perspectives?Read the answer and worked solution →Who created the Analog Devices balanced scorecard in 1987?Read the answer and worked solution →Whose 1992 article made the balanced scorecard a popular success?Read the answer and worked solution →What kind of tool is a balanced scorecard in management accounting?Read the answer and worked solution →A balanced scorecard puts which kinds of measures in one report?Read the answer and worked solution →Which perspective asks how the firm can keep improving, creating value and innovating?Read the answer and worked solution →Cash flow and return on equity fit best under which scorecard perspective?Read the answer and worked solution →Cycle time and unit cost are typical measures under which perspective?Read the answer and worked solution →Compared with traditional reports, a scorecard is meant to be what?Read the answer and worked solution →In a balanced scorecard, each measure is compared against what?Read the answer and worked solution →Which device marks second-generation scorecard designs?Read the answer and worked solution →Which element is added in third-generation scorecard designs?Read the answer and worked solution →Which generation used the original measures-in-four-boxes design?Read the answer and worked solution →In second-generation design, what links the strategic objectives?Read the answer and worked solution →What role does a balanced scorecard play in forming strategy?Read the answer and worked solution →Which is the first of Kaplan and Norton's four design steps?Read the answer and worked solution →The French tableau de bord, an early performance tool, literally means what?Read the answer and worked solution →A common criticism says the scorecard lacks what?Read the answer and worked solution →Critics say the early scorecard was biased towards which stakeholders?Read the answer and worked solution →The original four perspectives were written for which kind of organisation?Read the answer and worked solution →Theorists argue much of a scorecard's benefit comes from what?Read the answer and worked solution →A typical scorecard holds no more than roughly how many measures?Read the answer and worked solution →PESTLE analysis covers which part of a firm's environment?Read the answer and worked solution →Porter's five forces belong to which environment in strategy formulation?Read the answer and worked solution →Reviewing people, processes and IT systems covers which environment?Read the answer and worked solution →In Mintzberg's typology, what is strategy as ploy?Read the answer and worked solution →Which Mintzberg type is a consistent pattern of past behaviour?Read the answer and worked solution →Strategy includes the allocation of what to reach long-term goals?Read the answer and worked solution →Strategic management is often described as which two processes?Read the answer and worked solution →Strategy implementation aligns which resources towards objectives?Read the answer and worked solution →

Worked practice questions

Which of these was NOT one of the four original balanced scorecard perspectives?

  1. Customer focus
  2. Financial results
  3. Learning and growth
  4. Supplier relations
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Correct answer: D. Supplier relations

The original four perspectives were financial, customer, internal business processes, and learning and growth; supplier relations was never among them.

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Who created the Analog Devices balanced scorecard in 1987?

  1. David Norton
  2. Robert Kaplan
  3. Edith Penrose
  4. Art Schneiderman
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Correct answer: D. Art Schneiderman

Art Schneiderman built an early scorecard at the semiconductor firm Analog Devices, which later influenced the better known Kaplan and Norton design.

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Whose 1992 article made the balanced scorecard a popular success?

  1. Watkins and Jensen
  2. Chandler and Penrose
  3. Porter and Mintzberg
  4. Kaplan and Norton
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Correct answer: D. Kaplan and Norton

Robert Kaplan and David Norton published the 1992 article and a 1993 follow-up, so they came to be seen as the concept's creators.

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