Team 1
0
Team 2
0
Teams
Name
Score
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Loading
×
lifesaver
Give 10 points!
Oops!
×
seesaw
Swap points!
Okay!
×
fairy
Take points!
5
10
15
20
25
×
banana
Go to last place!
Oops!
15
×
A department that does not directly engage in operating activities; rather, it provides services or assistance to the operating departments.
Service department
Oops!
Check
Okay!
Check
×
thief
Give points!
5
10
15
20
25
×
rocket
Go to first place!
Okay!
×
fairy
Take points!
5
10
15
20
25
×
thief
Give points!
5
10
15
20
25
15
×
A business segment whose manager has control over cost but has no control over revenue or investments in operating assets.
Cost center
Oops!
Check
Okay!
Check
15
×
A department in which the central purposes of the organization are carried out.
Operating department
Oops!
Check
Okay!
Check
15
×
Any business segment whose manager has control over costs, revenues, or investments in operating assets.
Responsibility center
Oops!
Check
Okay!
Check
15
×
Net operating income divided by sales.
Margin
Oops!
Check
Okay!
Check
15
×
Net operating income divided by average operating assets. It also equals margin multiplied by turnover.
Return on investment (ROI)
Oops!
Check
Okay!
Check
15
×
Cash, accounts receivable, inventory, plant and equipment, and all other assets held for operating purposes.
Operating Assets
Oops!
Check
Okay!
Check
×
boom
Lose 50 points!
Oops!
×
fairy
Take points!
5
10
15
20
25
×
fairy
Take points!
5
10
15
20
25
×
thief
Give points!
5
10
15
20
25
15
×
The net operating income that an investment center earns above the minimum required return on its operating assets.
Residual income
Oops!
Check
Okay!
Check
×
eraser
Reset score!
Oops!
×
star
Double points!
Okay!
×
rocket
Go to first place!
Okay!
×
thief
Give points!
5
10
15
20
25
15
×
An organization in which decision-making authority is not confined to a few top executives but rather is spread throughout the organization.
Decentralized organization
Oops!
Check
Okay!
Check
15
×
A business segment whose manager has control over cost, revenue, and investments in operating assets.
Investment center
Oops!
Check
Okay!
Check
15
×
A business segment whose manager has control over cost and revenue but has no control over investments in operating assets.
Profit center
Oops!
Check
Okay!
Check
15
×
Sales divided by average operating assets.
Turnover
Oops!
Check
Okay!
Check
×
Restart
Review
Join for Free
;
Your experience on this site will be improved by allowing cookies.
Allow cookies