As a rating system BARS is costly to implement

When using financial performance measures, which of the following statements is incorrect?

A) Most companies use a weighted-average to determine the amount of average inventory. B) Average total assets are used for both ROI and RI computations. C) The limitations of financial performance measures reinforce the importance of the balanced scorecard. D) In general, calculating ROI based on the net book value of assets gives managers an incentive to continue using old, outdated equipment because its low net book value results in a higher ROI.

Ireland has a statutory work council system in which works councils are created by the trade unions, which also define their regulations based on the national sectoral collective agreement

Indicate whether the statement is true or false