Ch 6 Performance Measure Flashcards
1
Q
What is balanced score card and what are the perspectives
A
Strategic performance measurement and mgt framework for implementing strategy by translating an organization mission and strategy into four perspectives Financial Customer Internal business process Learning and growth
2
Q
Roi calculation
A
Net income/ avg investment
3
Q
Residual income calc
A
Net income - interest on investment
4
Q
Return on sales
A
Net income / sales
5
Q
Asset turnover
A
Sales/ avg investment
6
Q
Eva
A
Operating profit after taxes - cost of invested capital
7
Q
Free cash flow
A
Net operating profit after taxes + depn expense - change in net working capital - cap ex
8
Q
Common stock dividend per share
A
Div for common stock holders/ div per share
9
Q
Four parts cost of quality
A
Prevention
Appraisal
Internal failure
External failure
