Q. Discretionary expenses are expenses ………
✅ Correct Answer: (B)
that do not hamper the operations immediately
Enterprise Performance Management (EPM) MCQs and Notes
Q. Classification of responsibility center is based on the nature of the monetary ……………
✅ Correct Answer: (A)
Inputs and/or outputs
Q. BSC is important for ………
✅ Correct Answer: (C)
evaluating the performance of a strategy
Q. PERT / CPM have to be used for proper ……………….. of all projects
✅ Correct Answer: (B)
controlling
Q. Capital Budgeting Decisions are:
✅ Correct Answer: (B)
Irreversible
Q. In Capital Budgeting, Sunk cost is excluded because it is
✅ Correct Answer: (B)
Not Incremental
Q. If capital expense is recorded as revenue expense then which calculation will be wrong?
✅ Correct Answer: (D)
Net profit
Q. Cash Inflows from a project include
✅ Correct Answer: (C)
Raising of Funds
Q. Which of the following would have a low likelihood of being organized as a profit center?
✅ Correct Answer: (D)
Both "C" and "D" above.
Q. Learning & Growth Perspective: role for intangible assets -- people, systems, climate and culture is part of the BSC Strategy. Identify which of the following is a sub item of Learning & Growth Perspective
✅ Correct Answer: (D)
Strategic technologies