Which of the following BEST describes the weakness of management accounting reports as performance measures?

Posted by: Pdfprep Category: CPIM-SMR Tags: , ,

Which of the following BEST describes the weakness of management accounting reports as performance measures?
A . Not flexible to fit specific department’s environments
B . Not directly related to quality, customer service, reliability, or flexibility
C . Measure of return on investment can be misleading
D . Reports are too late for management to take action

Answer: B

Explanation:

The biggest weakness of management accounting reports as performance measures is that they are not directly related to issues such as quality, customer service, reliability, or flexibility.

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