Page 1 of 21
ACC 241 EXAM 3 ASU DALLMUS*** QUESTIONS
AND ANSWERS | VERIFIED AND WELL
DETAILED ANSWERS |DOWNLOAD AND PASS |
LATEST EXAM UPDATE 2026/2027
What is the disadvantage of decentralization?
❖lose control over the day-to-day activities of your
company
❖may have a different agenda from yours
❖Lower-level managers may make decisions without
fully understanding the company's overall strategy.
What are the advantages to decentralization?
❖It frees up the managements time so they can
focus on long
❖-term planning
❖Encourages the use of expert knowledge
❖Improves customer relations
❖Provides training
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❖Improves motivation and retention
Balanced Scorecard
❖a strategic management system based upon
measuring key performance indicators across all
aspects and areas of an enterprise; financial;
customer; internal process; and learning and growth.
Balance Scorecard benefits
❖Helps align key performance measures with
strategy at all levels of an organization
❖facilitates communication and understanding of
business goals and strategies at all levels of an
organization
❖enables executives to truly execute their
strategies by identifying what should be done
and measured.
, Page 3 of 21
relevant costs
❖Relevant costs are costs that differ between
alternatives.When making the decision, the company
should consider relevant costs.
❖Relevant costs are also called differential costs,
incremental costs, or avoidable costs.
Analyzing special orders
❖-Whether excess capacity exists
❖-Whether the special order will affect regular sales in
the long run
❖-Whether the special price will be high enough to
cover incremental costs of filling the order
product pricing
ACC 241 EXAM 3 ASU DALLMUS*** QUESTIONS
AND ANSWERS | VERIFIED AND WELL
DETAILED ANSWERS |DOWNLOAD AND PASS |
LATEST EXAM UPDATE 2026/2027
What is the disadvantage of decentralization?
❖lose control over the day-to-day activities of your
company
❖may have a different agenda from yours
❖Lower-level managers may make decisions without
fully understanding the company's overall strategy.
What are the advantages to decentralization?
❖It frees up the managements time so they can
focus on long
❖-term planning
❖Encourages the use of expert knowledge
❖Improves customer relations
❖Provides training
,Page 2 of 21
❖Improves motivation and retention
Balanced Scorecard
❖a strategic management system based upon
measuring key performance indicators across all
aspects and areas of an enterprise; financial;
customer; internal process; and learning and growth.
Balance Scorecard benefits
❖Helps align key performance measures with
strategy at all levels of an organization
❖facilitates communication and understanding of
business goals and strategies at all levels of an
organization
❖enables executives to truly execute their
strategies by identifying what should be done
and measured.
, Page 3 of 21
relevant costs
❖Relevant costs are costs that differ between
alternatives.When making the decision, the company
should consider relevant costs.
❖Relevant costs are also called differential costs,
incremental costs, or avoidable costs.
Analyzing special orders
❖-Whether excess capacity exists
❖-Whether the special order will affect regular sales in
the long run
❖-Whether the special price will be high enough to
cover incremental costs of filling the order
product pricing
