Which metrics gained ground over ABC in the 1990s?
AStandard cost variances
BBalanced scorecard, EVA
CPayback period, ARR
DBreak-even analysis
Answer & Solution
Correct answer: B. Balanced scorecard, EVA
ABC lost ground to Kaplan's balanced scorecard and economic value added.
Keep practising Specialist Cost Management Techniques
Browse all Specialist Cost Management Techniques questions for CA Final, or explore more Cost and Management Accounting topics.
Related questions
Working beyond the standard the customer expects is which lean waste?In lean, reworking avoidable errors is which waste?In lean, inactive periods caused by job queues are which waste?In lean, producing more than currently needed is which waste?TOC applied to finance and accounting is called what?How many constraints does a TOC system typically have?Raising overall system throughput requires more flow through what?Which TOC plant type has a one-to-one assembly line sequence?