True or false : a. If a company contains a number of investment centers...

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Accounting

True or false :

a. If a company contains a number of investment centers of differing sizes, return on investment (ROI) should be used rather than residual income to rank the financial performance of the divisions.

b. If a strategy is not working, it should become evident on the balanced scorecard when some of the predicted effects dont occur.

c. Incentive compensation for employees, such as bonuses, should be tied to balanced scorecard performance measures only if managers are confident that the performance measures are easily manipulated by those being evaluated.

d. Move time is considered non-value-added time.

e. The variable costs of a product are relevant in a decision concerning whether to eliminate the product.

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