Scalability has several dimensions. What are they? What do they mean for ERP installation?


Most organizations want to grow. When a new system of any type is installed, it should be expected to be able to handle a reasonable amount of growth. ERP systems are no different. Several dimensions of scalability can be considered. If size of the database doubles, access time may double. If system speed is increased, response time should decrease proportionately. If workload is increased, response time can be maintained by increasing hardware capacity accordingly. Transaction costs should not increase as capacity is increased.

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A. Predetermined overhead rate × actual value of the cost driver for the job B. Predetermined overhead rate × estimated value of the cost driver for the job C. Predetermined overhead rate/actual value of the cost driver for the job D. Actual overhead rate × estimated value of the cost driver for the job

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Which of the following is not a requirement of Sarbanes-Oxley?

a. Annual report must include an internal control report b. External auditors can no longer provide human resource services c. External auditors can no longer provide brokerage services d. Must establish an internal control system that guarantees financial accuracy

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Retailers have the least opportunity to exploit a competitive advantage when they pursue

A. diversification growth opportunities. B. market expansion growth opportunities. C. wholesale format development growth opportunities. D. retail format growth opportunities. E. market penetration growth opportunities.

Business

Under the full-cost approach to oil and gas accounting:

a. costs related to successful efforts are expensed and others capitalized. b. cost related to successful efforts are capitalized and others expensed. c. all costs are expensed as incurred. d. all costs are capitalized as incurred. e. only the cost of buildings and equipment are capitalized.

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