Sub-General Accounting How does human resource accounting expandtraditional financial measures?a) Employee value gains recognition alongsidephysical assetsb) Traditional measures capture all workforce costsc) Financial statements show complete human capitald) Standard metrics cover all personnel value

Detailed Explanation: • Human Resource Accounting (HRA) advances established concepts of accounting…

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Principles of Accounting Volume 2

19th Edition

ISBN:9781947172609

Author:OpenStax

Publisher:OpenStax

Chapter9: Responsibility Accounting And Decentralization

Section: Chapter Questions

Problem 7MC: Organizational charts _____. A. list the salaries of all employees B. outline the strategic goals of...

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An important goal of a responsibility accounting framework is to help ensure which of the following? A. decision-making is made by the top executives. B. investments made by each segment are minimized. C. identification of operating segments that should be closed. D. segment and company financial goals are congruent.
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____ 1.Which of the following is a responsibility center that incurs expenses, generates revenues, and is responsible for generating a return on assets? a. Cost center b. Revenue center c. Profit center d. Investment center ____ 2.Which one of the following is the most useful measure for evaluating a manager's performance in controlling revenues and costs in a profit center? a. Contribution margin b. Contribution net income c. Contribution gross profit d. Controllable margin ____ 3.Hanover Corporation desires to earn target net income of $42,000. The selling price per unit is $18, unit variable cost is $5.60, and total fixed costs are $123,912. How many units must the company sell to earn its target net income? a. 13,380 b. 9,993 c. 3,387 d. 9,217 ____ 4.Remark…
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Which of the following is NOT an example of a metric that companies are likely to use to measure some aspect of performance? a. Operating income b. CEO salary c. Cash flows d. Average employee tenure

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How does human resource accounting expand traditional financial measures? a) Employee value gains recognition alongside physical assets b) Traditional measures capture all workforce costs c) Financial statements show complete human capital d) Standard metrics cover all personnel value