An approach is used to manage unused capacity is
A. reengineering
B. downsizing
C. upgrading
D. none of above
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An example of learning and growth perspective in balanced scorecard is
A. employee turnover rates
B. operating capabilities and number of patents
C. operating income and revenue growth
D. customer satisfaction and market share
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In an innovation process, operation process and post sales services are all sub processes of a perspective named
A. internal business process perspective
B. external business process perspective
C. leadership perspective
D. reengineering perspective
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Fundamental redesigning and rethinking of business processes to improve critical measures such as quality, speed, cost and customer satisfaction is called
A. reengineering
B. differentiation
C. bargaining
D. targeting
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Considering two fiscal years 2013 and 2014, an input price in 2013 and 2014 are 9 an d 11 per unit respectively and input required units in 2013 to produce output in 2014 are 30000 units, then cost effect of price recovery will be
A. $60,000
B. $6,000
C. $65,000
D. $6,500
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Translation of organization strategy, and mission into performance measures to provide framework for strategy implementation is termed as
A. differentiation scorecard
B. bargaining scorecard
C. leadership scorecard
D. balanced scorecard
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An example of direct engineered cost is
A. indirect material cost
B. direct material cost
C. direct labour cost
D. indirect labour cost
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If net initial investment is 985000 , r e t u r n e d w or k in g c a p i t a l i s 7500, then an average investment over five years will be
A. $596,300
B. $485,300
C. $496,250
D. $486,250
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If an initial investment is $765000, payback period is 4.5 years, then increase in future cash flow will be
A. $5,645,000
B. $6,442,500
C. $3,442,500
D. $5,442,500
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Categories of cash flows include
A. net initial investment
B. cash flow from operations after paying taxes
C. cash flow from terminal disposal after paying taxes
D. all of above
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If net initial investment is 6850000 an d u ni f or min cr e a sesy e a r l y c a s h f l o w s i s 2050000, then payback period will be
A. 3.34 years
B. 4.34 years
C. 5.34 years
D. 6.34 years
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Net initial investment is divided by uniform increasing in future cash flows to calculate
A. discounting period
B. investment period
C. payback period
D. earning period
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If nominal rate is 26% and inflation rate is 12%, then real rate can be
A. 13.75%
B. 11.65%
C. 12.50%
D. 13.50%
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A concept which explains a received money in present time, is more valuable than money received in future is called
A. lead value of money
B. storage value of money
C. time value of money
D. cash value of money
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If payback period is 4 years and uniform increases in cash flows per year is $2750000, then net initial investment can be
A. $10,511,000
B. $12,105,000
C. $1,100,000
D. $11,000,000
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If real rate is 16% and an inflation rate is 8%, then nominal rate of return will be
A. 27.28%
B. 25.28%
C. 22.28%
D. 21.28%
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Method, which calculates time to recoup initial investment of project in form of expected cash flows is known as
A. net value cash flow method
B. payback method
C. single cash flow method
D. lean cash flow method
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Vertically upward dimension of cost analysis is also called
A. project dimension
B. accounting-period dimension
C. back-flush accounting dimension
D. lean accounting dimension
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Rate of return to cover a risk of investment and decrease in purchasing power, as a result of inflation is known as
A. nominal rate of return
B. accrual accounting rate of return
C. real rate of return
D. required rate of return
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Process of making long term decisions, for capital investment in projects is called
A. lead budgeting
B. lean budgeting
C. capital budgeting
D. relevant budgeting
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