2016年美國CPA模擬試題：Business（四）

Which of the following is not a characteristic of effective performance measures?

a. The measure is objective and easily measured.

b. The measure relates to the goals of the organization.

c. The measure emphasizes long-term over short-term issues.

d. The measure is under the control of the employee.

答案C

Explanation

Choice "c" is correct. Effective performance measures should balance both long and short-term issues.

Choice "d" is incorrect. Effective performance measures have a number of characteristics. They should relate to the goals of organization, be objective and easily measured, be under the control of the employee, and understood by the employees. Employee control of the performance measured is a characteristic of an effective performance measure.

Choice "a" is incorrect. Effective performance measures have a number of characteristics. They should relate to the goals of organization, be objective and easily measured, be under the control of the employee, and understood by the employees. Objectivity and ease of measurement is a characteristic of an effective performance measure.

Choice "b" is incorrect. Effective performance measures have a number of characteristics. They should relate to the goals of organization, be objective and easily measured, be under the control of the employee, and understood by the employees. Contribution to the goals of the organization is a characteristic of an effective performance measure. 

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