快速查题-ACCA英国注册会计师试题

One of the objectives of a local government body could be 'to provide adequate street lighting throughout the area'. 

(a) How could the 'adequacy' of street lighting be measured? 

(b) Assume that other objectives are to improve road safety in the area and to reduce crime. How much does 'adequate' street lighting contribute to each of these aims? 

(c) What is an excessive amount of money to pay for adequately lit streets, improved road safety and reduced crime? How much is too little? 

What general objectives of non profit seeking organisations are being described in each of the following? 

(a) Maximising what is offered 

(b) Satisfying the wants of staff and volunteers 

(c) Equivalent to profit maximisation 

(d) Matching capacity available 

 A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Among a number of factors, the 'quality of care provided' has been included as an aspect of the clinic's service to be measured. Three features of 'quality of care provided' have been listed. 

(1) Clinic's adherence to appointment times 

(2) Patients' ability to contact the clinic and make appointments without difficulty 

(3) The provision of a comprehensive patient health monitoring programme 

Required

 (i) Suggest a set of quantitative measures which can be used to identify the effective level of achievement of each of the features listed.

(ii) Indicate how these measures could be combined into a single 'quality of care' measure. 

A company has the following summarised income statements for two consecutive years. 

Although the net profit margin (net profit/sales) is the same for both years at 10%, the gross profit margin is not. 

Is this good or bad for the business? 

Calculate liquidity and working capital ratios from the accounts of a manufacturer of products for the construction industry, and comment on the ratios. 

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Suggest two separate performance indicators that could be used to assess each of the following areas of a fast food chain's operations. 

(a) Food preparation department 

(b) Marketing department 

 Give five examples of a financial performance measure. 

 How do quantitative and qualitative performance measures differ? 

Choose the correct words from those highlighted. 

 In general, a current ratio in excess of 1/less than 1/approximately zero should be expected.